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Statement

Project Partners

GRI

University of Stellenbosch Business School

Disclaimer

This database does not claim to provide in-depth scientific study or analysis. It also does not aim to provide complete and consistent coverage of mandatory and voluntary reporting provisions. It does not include an assessment of the impact of the reporting provisions identified.

This database does not constitute legal advice – it is a general research database prepared for the purpose of informing discussion. The database is based largely on desk research and may contain inaccuracies.

Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.

No individual or any other entity, including governments or governmental representatives, should initiate actions based solely on the contents of this database. Readers are encouraged to inform the project partners about any inaccuracies or to provide additional information for future editions.

The country examples, evaluations of existing reporting regimes and recommendations take into consideration the country specific socioeconomic background and legal systems in place. Given the varying approaches to non-financial and sustainability reporting, the different underlying assumptions and the limited practical experience inherent in some of the more recent approaches, it has not always been possible to draw a justifiable conclusion.

The views expressed on this database and the Carrots & Sticks reports reflect those of the individual authors indicated and not necessarily those of the University of Stellenbosch Business School, Stellenbosch University, the Global Reporting Initiative, King's College London, or the University of Edinburgh.

While the GRI Board of Directors does encourage use of GRI publications by all organizations, the views expressed do not necessarily represent the decisions or the stated policy of GRI nor does citing of trade names or commercial processes constitute endorsement. Neither the GRI Board of Directors, nor the project funders can assume responsibility for any consequences or damages resulting, directly or indirectly, from the use of GRI publications.

The designations employed and the presentation of the material on this database and Carrots & Sticks reports do not imply the expression of any opinion whatsoever concerning the legal status of any country, territory, city or area or of its authorities, or concerning delimitation of its frontiers or boundaries. Moreover, citing of trade names or commercial processes does not constitute endorsement.