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