January 1, 2013
G&A Institute Contributes to Carrots & Sticks III
How Are Global Policies Driving the Future of Sustainability Reporting?
The Carrots & Sticks III report, developed by the Global Reporting Initiative (GRI) in collaboration with KPMG, UNEP, the Centre for Corporate Governance in Africa, and stakeholders across 45 countries and regions, provides one of the most comprehensive overviews of sustainability reporting regulations worldwide. Governance & Accountability Institute (G&A) contributed U.S. content to the report, helping highlight key national regulations shaping disclosure practices.
Key Findings
Expanding scope — The third edition of Carrots & Sticks covered 45 countries and regions, up from 19 in the first edition and 32 in the second.
Mandatory momentum — Of the 180 reporting policies identified, 72% were mandatory, compared to 58% in 2006.
U.S. highlights — G&A contributed coverage of regulations including the Dodd-Frank Act (2010), Regulation S-K (2010), the California Transparency in Supply Chains Act (2010), Sarbanes-Oxley (2002), the Clean Air and Clean Water Acts, and others.
Summary
The Carrots & Sticks III report reflects the rapid evolution of sustainability reporting policy worldwide, with governments increasingly moving from voluntary to mandatory disclosure requirements. G&A Institute Chairman Hank Boerner, Executive Vice President Louis Coppola, and Fellow Linda Lowson (Global ESG Regulatory Academy™) contributed to the U.S. content, analyzing a growing body of legislation and executive action. The findings reveal a clear global trend: reporting is no longer optional, and regulators are working to harmonize multiple frameworks while encouraging greater transparency.
What You’ll Learn
This report provides insights into the major developmental trends in sustainability reporting policy. You’ll learn how regulation has expanded globally, why mandatory reporting is becoming the norm, and how approaches such as “report or explain” are shaping disclosure practices. The paper also highlights the increasing involvement of developing countries, the focus on large and state-owned enterprises, and the role of stock exchanges and the United Nations in advancing reporting requirements.
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