Evaluating National Policies on Corporate Sustainability Reporting

United Nations Environment Programme ; Group of Friends of Paragraph 47 (2015)

The global landscape of sustainability reporting is changing fast, and government policy is emerging as a key driver for ensuring the increased corporate transparency and accountability that is required for progress towards sustainable development. Evaluating National Public Policies on Corporate Sustainability Reporting intends to support Governments in building an enabling environment for sustainability reporting, and in identifying and disseminating lessons learned and best practices, in line with the call of Paragraph 47 of the Rio+20 Outcome Document. This publication provides concrete policy recommendations for Governments interested in designing or further developing their sustainability reporting policies, based on lessons learned from the experiences of the GoF47 member Governments of Brazil, Chile, Denmark, France and South Africa. It also includes an extensive overview and assessment of the policy frameworks in these countries.

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