|
SCP Publications
|
|
Carrots and Sticks for Starters: Current Trends and Approaches in Voluntary and
Mandatory Standards for Sustainability Reporting
It summarises arguments in favour of
both voluntary and mandatory
approaches, and suggests key
considerations for public and private
sector decision-makers in addressing
different regulatory approaches and
possible policy mixes. It also provides
a listing of reporting and related
standards in mainly OECD countries,
including the European Union (EU), as
well as the emerging market
economies of Brazil, India and South
Africa. The report does not provide
legal advice or legislative
recommendations. Rather, the
intention is to inform further discussion
and decision-making at a time when
the future direction of sustainability
reporting and its private / public use
remains a lively debate. Ultimately,
decision-makers in government and
private organisations will have to make
decisions based on their specific
contexts and input from local
stakeholder groups.
Language: English
Publication date:
2006
Programme:
GRI
Pages: 64
|
|
