SCP Publications

Carrots and Sticks - Promoting Transparency and Sustainability: An Update on Trends in Voluntary and Mandatory Approaches to Sustainability Reporting

This report provides an up-to-date overview of mandatory and voluntary approaches to sustainability reporting and assurance, covering most OECD countries as well as an expanded group of emerging markets including China.

From its investigation of 30 countries, Carrots & Sticks II found 142 country standards and/or laws with some form of sustainability-related reporting requirement or guidance. Of these, approximately two thirds can be classified as mandatory and one third as voluntary.

It concludes with recommendations for public decision-makers in this field, noting growing interest in integration between financial and sustainability reporting.

Following the earlier 2006 edition, this expanded report was published by UNEP and KPMG with the GRI and Unit for Corporate Governance in Africa as new partners.


Language: English
Publication date: May 2010
Programme: Business | GRI |
Pages: 94