Carrots & Sticks: Sustainability Reporting Policy: Global trends in disclosure as the ESG agenda goes mainstream

C&S in 2020 provides an update on reporting provisions in an expanded range of countries, as well as feedback from some prominent policy actors in different parts of the world. The commentaries from interviewees add insight in weighing the impact of disclosure requirements, their ability to drive the reporting of reliable and comparable information, and the provision of relevant information in public decision-making.