The report examines the context and state of sustainability reporting in the large-scale mining sector, with a specific focus on what governments have done to enhance the transparency of the sector. Among findings of the report are the growing demand for more detailed disclosures at the mine-site level and the need for increased government involvement and guidance (such as on national SDG priorities) that can inform the context of sustainability disclosures of mining companies and make them more meaningful for stakeholders. There has not been much direct action by governments when it comes to enhancing sustainability disclosures of mining companies with some exceptions, including South Africa and Canada. While placing primary emphasis on mining companies, the report also examines transparency of the wider mineral value chain and highlights the role of Voluntary Sustainability Initiatives (VSIs) that have been developed to support responsible mineral sourcing. The report’s development was supported by the Group of Friend of Paragraph 47, a consortium of governments promoting effective corporate sustainability reporting and benefited from input from various organizations and governments.