Overview of global CSR disclosure

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10 Mar 2015

The Initiative for Responsible Investment (IRI) has compiled an overview of recent requirements by governments and stock exchanges related to corporate social responsibility (CSR) disclosure.

The overview offers information for 44 jurisdictions and includes developments from as early as the eighties and nineties until 2014 and 2015. Examples of newest developments covered are the European Union Directive on disclosure of non-financial and diversity information, the Sustainable and Responsible Investment (SRI) Sukuk framework of the Malaysian Securities Commission, and the Corporate Governance Rating System of the Nigerian Stock Exchange that will rank NSE-listed companies based on their corporate governance practices and anti-corruption policies.

The IRI, located at the Hauser Institute for Civil Society at Harvard Kennedy School, was founded to provide institutional support for catalytic activity for responsible investment with a strong focus on creating a foundation of research activity around the field. To do this, it conducts research and releases publications on the metrics, theory and evolving practices of responsible investors.

Please click to access the overview on the IRI website. It builds on a working paper that offers more detailed descriptions of the various initiatives, a comprehensive resource section as well as a brief list of some important developments that are expected to materialize in the near future.

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