Sustainability Reporting in Emerging Markets: A Progress Report
In March 2009, KLD Consulting sought to identify which emerging-market nations were improving their environmental, social, and governance (ESG) disclosure. Through a review of Global Reporting Initiative (GRI) data, the lead researchers noted efforts by emerging-market companies to comply with GRI’s reporting guidelines.
Brazil, South Korea, South Africa, India, and Chile all made significant progress towards broader, more detailed ESG disclosure.
