This Guideline is part of a series of activities carried out under the collaboration of UNEP and Ministry of Commerce (MINCIT) within the framework of the implementation of the regional project 'Capacity Improvement to Manage Information on Corporate Sustainability Reports in the countries of Latin America '. This Guideline aims to encourage the preparation of sustainability reports at the national level and encourage the production of data on the environmental, social, economic and governance performance of the sectors in which it focuses. It also aims to help determine (in a quantifiable way) the contribution of the sector to national development plans and international commitments in the field of sustainable development, particularly to goal 12.6 of the Sustainable Development Goals which seeks to 'Encourage companies, especially large companies and transnational corporations, to adopt sustainable practices and incorporate information on sustainability in their reporting cycle.