Policies refer to national government initiatives such as market regulations, policies, and legislation in which companies disclose or report on non-financial factors.
Please note that the map is an illustrative representation and is not exhaustive.
Countries with national sustainability reporting policies
 Policy (Yes)
 Policy (No)
 No Information
Disclaimer
1. Data on the number of reports is derived from the GRI Sustainability Disclosure Database. Report registration is a voluntary process and the Database captures reports that GRI is aware of at any point in time. The Database is updated on a daily basis.
2. The boundaries shown in this map are for general reference only. Their depiction and designation for statistical purposes does not constitute a determination of jurisdictional authority or rights of ownership or entitlement and they are not legal land descriptions.
3. Policy information shown is based on internal research and the Carrots and Sticks publication by GRI, UNEP and KPMG. Descriptions are meant to be a sample, and is not an exhaustive list. For a more comprehensive look at country policies, please see http://www.carrotsandsticks.net. If there are policies that you are aware of and would like to inform GRI, please contact us at info@globalreporting.org