Sustainability Reporting Practices: A Cross-Country Analysis of Corporate Disclosures

Abstract

Sustainability reporting has become a crucial aspect of corporate transparency and accountability, reflecting the 
growing recognition of the impact businesses have on the environment, society, and their stakeholders. This 
research conducts a comprehensive cross-country analysis of sustainability reporting practices among corporations, 
aiming to identify trends, variations, and factors influencing the disclosure of sustainable practices. The study 
employs a mixed-methods approach, combining quantitative analysis of publicly available sustainability reports 
with qualitative insights gathered through interviews with key stakeholders, including corporate executives, 
regulators, and sustainability experts. The analysis covers a diverse set of countries, representing various regions, 
industries, and levels of economic development.