Carrots and Sticks – Promoting Transparency and Sustainability

This publication provides an up-to-date and expanded overview of mandatory and voluntary approaches to sustainability reporting and assurance.

The updated publication covers most OECD countries, as well as new emerging market countries in addition to Brazil, India and South Africa.

It aims to provide readers with an easy reference and overview of basic legislative and voluntary requirements, in a format that allows comparison of approaches across regions and countries. The objective of the updated publication is also to revisit the debate about the advantages and disadvantages of both voluntary and mandatory approaches to sustainability reporting.