KPMG News
Carrots and Sticks – Promoting Transparency and Sustainability
KPMG Sustainability, United Nations Environment Programme (UNEP), the University of Stellenbosch Business School (USB) and The Global Reporting Initiative (GRI) launched “Carrots and Sticks – Promoting Transparency and Sustainability”, a study on trends in voluntary and mandatory approaches to sustainability reporting. This research reveals that the regulatory landscape has substantially evolved in all parts of the world.
The study ‘Carrots and Sticks – Promoting Transparency and Sustainability’ investigates the latest developments in sustainability reporting and ESG (environmental, social and governance) disclosure in the regulatory field. It is the latest edition of a study initially published in 2006 to provide readers with an easy reference and overview of mandatory and voluntary approaches to sustainability reporting and assurance throughout the world. A co-production of UNEP, KPMG Sustainability, USB, and GRI, the study covers the majority of OECD countries (Organization for Economic Co-operation and Development) as well as emerging market countries such as Brazil, China, India and South Africa.
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