Sustainability reporting instruments worldwide

Countries & Regions

Scope

 

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Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope Social
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Recommendation

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Standard
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument -
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument

Action plan/Strategy

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Brief description

The European Commission presented a new strategy for corporate social responsbility (CSR) on 25 October 2011, drafting an action program for the 2011-2014 period. In this document CSR is defined as “the responsibility of enterprises for their impacts on society”. Issuing the strategy, the European Commission also announced a legislative proposal for regulation on the transparency of social and environmental information supplied by businesses across all sectors, which was launched in 2013.

Brief description

The European Commission adopted a Recommendation on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies based in the EU. The Recommendation clarifies existing EU accounting rules and provides guidance to improve the quality, transparency and comparability of environmental data available in companies’ annual accounts and annual reports. The Commission argued that the lack of a common set of rules and definitions means that environmental information disclosed by companies is often inadequate and unreliable. This made it difficult for investors and other users of financial statements to form a clear and accurate picture of the impact of environmental factors on a company’s performance, or to make comparisons between companies.

Brief description

EMAS is a management tool for companies and other organizations, requiring them to evaluate, report and improve their environmental performance. The scheme has been available for participation by companies since 1995 (Council Regulation (EEC) No. 1836/93 of 29 June 1993), on a voluntary basis. Originally it was restricted to companies in the industrial sector, but since 2001 it has been open to all economic sectors. It was revised in 2009 (Regulation EC No. 1221/2009). One of the aims of this revision was to strengthen the rules on reporting through core performance indicators. It states that organizations should make periodic environmental statements publicly available. To ensure the relevance and comparability of the information, reporting on the organization’s environmental performance should be based on generic and sector-specific performance indicators.

Brief description

Directive 2003/51 (the ‘Modernisation Directive’) amended the Accounting Directives and added that European companies are required to also include non-financial information in their annual and consolidated reports, if it is necessary for an understanding of a company’s development, performance or position. Such reporting should include environmental and employee matters and key performance indicators, where appropriate (consistent with Commission Recommendation 2001/43/EC). Member States may choose to exempt small and medium-sized companies (SMEs) from these non-financial reporting obligations. Another amendment of the Accounting Directives (Directive 2006/46) introduced an obligation for listed companies to include a corporate governance statement in their annual report. By 2010 all Member States transposed the Accounts Modernisation Directive and most of the Member States transposed Directive 2006/46 in national laws.

Brief description

The Integrated Pollution Prevention and Control (IPPC) Directice requires Member States to lay down permit conditions for operators to control, monitor and report emissions from IPPC installations. Member States also have to provide data on implmentation to the Commission. As 2014 the Directive was followed by the Directive on industrial emissions 2010/75/EU (IED – adopted in November 2010). The IED entered into force in 2011 and was transposed into national legislation by Member States by 2013. The IED repealed the IPPC Directive and related sectoral directives as of January 2014, with the exception of the Large Combustion Plant (LCP) Directive which was repealed as of January 2016. The aim of the Commission has been for the new Directive on industrial emissions (IED) to recast seven existing Directives related to industrial emissions into a single clear and coherent legislative instrument.

Brief description

The Register was established on the basis of the European PRTR Regulation 166/2006/EC, which came info force in February 2006. The regulation incorporated the provisions of the UN-ECE Protocol on Pollutant Release and Transfer Register under the Aarhus Convention, which was adopted at the Ministerial Conference ‘Environment for Europe’ in Kiev in May 2003 and ratified for the European Union by Council Decision 2006/61/EC. It requires operators of facilities undertaking activites specified in Annex 1 to report on emissions and specific substances.

Brief description

In December 2014, the European Union (EU) adopted Directive 2014/95/EU on disclosure of non-financial and diversity information by certain large undertakings and groups which amends the Accounting Directive 2013/34/EU. The Directive requires public-interest entities (PIEs) in the EU with more than 500 employees to include in their management report a non-financial statement containing information on their policies, main risks and outcomes related to as a minimum: environmental matters, social and employee aspects, respect for human rights, anticorruption and bribery issues. The Directive provides the possibility for Member States to exempt public interest entities from disclosing the required non-financial information in the management report if they have already provided this information in a separate report.

Company in the scope are offered with a list of frameworks to refer to: the Eco-Management and Audit Scheme (EMAS), or international frameworks such as the United Nations (UN) Global Compact, the Guiding Principles on Business and Human Rights implementing the UN ‘Protect, Respect and Remedy’ Framework, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the International Organisation for Standardisation’s ISO 26000, the International Labour Organisation’s Tripartite Declaration of principles concerning multinational enterprises and social policy, and the Global Reporting Initiative (GRI). PIEs definition under EU law covers listed companies, banks, insurance undertakings and other companies that are so designated by Member States. In that regard, the scope of the Directive varies across the 28 EU Member States. While some Member States have defined PIEs by including only those entities covered by the Directive which are listed companies, banks and insurance undertakings, others have opted to extend the scope and include a broader list of entities such hospitals and even municipalities. In addition the Directive on non-financial reporting stipulates that public interest entities listed on an EU regulated market should provide information on their diversity policy applied to their administrative, supervisory and management bodies.

The European Commission, the initiator of the legislation, has estimated that the new rules will apply to more than 6000 companies across the European Union. The EU Member States have to transpose the new rules stemming from the Directive into national law by December 2016 and we expect the first reports containing the prescribed non-financial information to be prepared for the 2017 financial year. At the moment of the writing of this Report only a few Member States have transposed the Directive into national law and most of the Member State are in the process of drafting legislation bringing in compliance their national laws with the new EU rules. 

Type of instrument Standard
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Brief description

The CDSB Reporting Framework is a standards-ready tool for companies to disclose climate change-related information in mainstream financial reports. Launched in September 2010, the Climate Change Reporting Framework adopts and relies on relevant provisions of existing standards and practices, including the Greenhouse Gas Protocol and International Financial Reporting Standards as well as reflecting regulatory and voluntary reporting and carbon trading rules. The subsequent CDSB Framework for Reporting Environmental Information and Natural Capital sets out an approach for reporting environmental and natural resource use information in mainstream reports, such as the annual report, 10-K filing or integrated report.

Brief description

The United Nations-supported Principles for Responsible Investment (PRI) Initiative is an international network of investors working together to put six Principles for Responsible Investment into practice. Its goal is to understand the implications of sustainability for investors and support signatories to incorporate these issues into their investment decision making and ownership practices. The Principles offer a menu of possible actions for incorporating ESG issues into investment practices across asset classes. There are some mandatory indicators which represent the minimum set of public information that signatories are required to report and disclose (since 2013). The volume of reporting is influenced by the size of the signatory organisation (for example institutional investor or asset manager), its structure and asset mix (which determines how many modules must be completed) and what information flow and data tracking systems it has in place. More than 1000 signatories report under the Reporting Framework since it was launched in 2013. 

Brief description

The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Launched in 2010 by partners including The Prince of Wales “Accounting for Sustainability” (A4S) Project and Global Reporting Initiative, the IIRC is promoting communication about value creation as the next step in the evolution of corporate reporting.

In 2014 the IIRC launched its international Integrated Reporting <IR> Framework. Aimed primarily at long-term investors, the Framework offers Guiding Principles and Content Elements for the development of integrated reports. On contrast to sustainability reporting, the primary audience of the Integrated Report is specifically the “providers of financial capital”. The Integrated Report is defined as: “a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term”. The <IR> Framework adds that the “primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time. It therefore contains relevant information, both financial and other”. Integrated reporting therefore builds on annual financial and sustainability reporting.

Brief description

The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol, over a decade-long partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), is working with businesses, governments, and environmental groups around the world to build a new generation of credible and effective programs for tackling climate change.

It provides the accounting framework for nearly every GHG standard and program in the world – from the International Standards Organization to The Climate Registry – as well as hundreds of GHG inventories prepared by individual companies. The Protocol also offers developing countries an internationally-accepted management tool to help their businesses to compete in the global marketplace and their governments to make informed decisions about climate change.

Brief description

The CDP (launched in 2000 as the Carbon Disclosure Project) provides a global disclosure system that collects information from the world’s largest organizations about their climate change risks, opportunities, strategies and performance, and the way in which they consume and affect natural resources including water and forests. By leveraging market forces including shareholders, customers and governments, CDP has incentivized thousands of companies and cities across the world’s largest economies to measure and disclose their greenhouse gas emissions, climate change risk and water strategies. CDP annually requests information on the risks and opportunities of climate change and natural resource use from the world’s largest companies on behalf of over 800 institutional investor signatories with a combined US$100 trillion in assets under management. The information (including climate performance data) disclosed by companies in response are collated in a global database. Individual company and city responses are made available publicly on the CDP website.

Brief description

The OECD Guidelines (5th updated edition 2011) provide recommendations for responsible business conduct in areas such as employment and industrial relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation. 44 adhering governments – representing both OECD and non-OECD member countries from all regions of the world – encourage their enterprises to observe the Guidelines wherever they operate. Chapter III on Disclosure requires that “timely and accurate information is disclosed on all material matters”. It suggests some themes on which information needs to be disclosed, especially aspects related to corporate governance. It also distinguishes between two areas of (financial and non-financial) disclosure required, namely that conventionally expected in annual financial reporting as well as “disclosure or communication practices in areas where reporting standards are still evolving such as, for example, social, environmental and risk reporting”.

Brief description

The UN Global Compact (GC) is the world’s largest corporate citizenship initiative for businesses that are committed to aligning their operations and strategies with ten universally accepted principles in the areas of human rights, labor, environment and anti-corruption. The ten principles are derived from United Nations Declarations and Conventions. Since 2003 UNGC signatories are required to issue an annual Communication on Progress (COP), a public disclosure to stakeholders on progress made in implementing the ten principles. Violations of the COP policy (e.g., failure to issue a COP) result in signatories’ status being changed to ‘non-communicating’, and can eventually lead to expulsion. Today the COPs are categorized into three differentiation levels (Learner, Active, Advanced) based on the depth of their disclosures. The minimum requirements are: (i) A statement by the chief executive expressing continued support for the UNGC and renewing the participant’s ongoing commitment to the initiative. (ii) A description of practical actions the company has taken or plans to take to implement the Ten Principles in each of the four areas (human rights, labour, environment, anti-corruption). And (iii) a measurement of outcomes.

Brief description

GRI is an international independent organization that has pioneered corporate sustainability reporting since 1997. Its Sustainability Reporting Guidelines have been widely taken up by companies and other organisations world-wide since the 2000s. GRI helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others. With thousands of reporters in over 90 countries, GRI provides the world’s most trusted and widely used standards on sustainability reporting, enabling organizations and their stakeholders to make better decisions based on information that matters. Currently, 39 countries and regions reference GRI in their policies.

The GRI is built upon a unique multi-stakeholder principle, which ensures the participation and expertise of diverse stakeholders in the development of its standards. GRI’s mission is to empower decision-makers everywhere, through its standards and multi-stakeholder network, to take action towards a more sustainable economy and world. GRI is committed to continuously improving and increasing the use of the Guidelines, the 4th (G4) version of which was launched in 2013. As of 2016 the G4 Guidelines is transitioning to GRI Sustainability Reporting Standards (GRI Standards), a process led by the GRI’s new Global Sustainability Standards Board (GSSB). The GRI Standards continues to include widely recognized international norms and normative frameworks on sustainability such as the United Nations Guiding Principles on Business and Human Rights, the ILO Conventions, the UN Global Compact Ten Principles, the OECD Guidelines for Multinational Enterprises.

Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary -
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
United States of America
Type of instrument

EPA Rule

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument

EPA regulation

Mandatory or voluntary Mandatory
Scope Environmental
United States of America
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
United States of America
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
United States of America
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
United States of America
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Environmental
United States of America
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Voluntary Initiative

Mandatory or voluntary Voluntary
Scope Environmental
Brief description

The Natural Capital Protocol was developed by the Natural Capital Coalition, an initiative that grew out of the earlier TEEB for Business initiative (2012). Launched in 2016, the Protocol provides a framework designed to help generate trusted, credible, and actionable information for business managers to inform decisions related to natural resource use. It encourages communications and reporting on the results of natural capital assessments, and references the GRI and IIRC standards. It is accompanied by sector guides, of which two was launched in 2016 for the Apparel and Food & Beverage sectors. The Coalition involves global stakeholders to study and standardise methods for natural capital accounting to enable its valuation and reporting in business. The vision of the Coalition is to achieve a shift in corporate behaviour to preserve and enhance rather than deplete our natural capital. Its secretariat is hosted in London at the Institute of Chartered Accountants in England and Wales (ICAEW).

Type of instrument

Voluntary Initiative

Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument

Voluntary Initiative

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
United Kingdom
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Environmental
United Kingdom
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument -
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Standard
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Switzerland
Type of instrument

Action Plan

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument

National Plan

Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Resolution

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Resolution

Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental Social Governance
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument

National plan

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Social
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument

Index

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Environmental
South Africa
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Social
South Africa
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument

listing requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Regulation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Governmental industry programme

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Recommendation

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Expectation document

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Recommendation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Standard
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Standard
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Programme

Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Standard
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument -
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument

Administrative

Mandatory or voluntary Mandatory
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Project

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

voluntary

Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Voluntary programme

Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
BSE
India
Type of instrument -
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument

All litigations related to environmnetal pollution are tried in this tribunal

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Strategy

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Recommendation

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Action plan

Mandatory or voluntary Voluntary
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Action Plan

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Standard
Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument

Listing Requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Recommendation

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Recommendation

Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument

instruction

Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument

listing requirement

Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental Social
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Governance
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental Social Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Standard
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Standard
Mandatory or voluntary Voluntary
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Governance
Type of instrument Code of conduct or guideline
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument

Program

Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument

Strategy

Mandatory or voluntary Voluntary
Scope Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental Social
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Environmental
Type of instrument Code of conduct or guideline
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument

Listing requirement

Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope Social
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary -
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Mandatory
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope Environmental Social Governance
Type of instrument Legislation
Mandatory or voluntary Voluntary
Scope General sustainability/ESG/non-financial

Project Partners