In June 2014, ESG Analytics (now Sustainalytics) used data from the IRI’s chart and working paper to produce their own ESG reporting requirements map and white paper.Ģ008 Buenos Aires City Council passes Law 2594 requiring all local and international companies in the city with over 300 employees to generate annual sustainability reports. The following chart summarizes recent requirements by governments and stock exchanges related to CSR disclosure, as well as developments in emerging socially responsible indexes.įor more comprehensive descriptions of these various initiatives as well as a brief list of some relevant resources, please see the IRI’s working paper on this subject. There has been an increase in the number of social reporting requirements driven by regulatory bodies and stock exchanges around the world that have played a key role in advancing the field of social reporting. The importance of corporate social responsibility reporting in today’s financial markets is rising.