Mejorando el uso y el impacto de los informes de sostenibilidad empresarial: Compendio y manual para los responsables de la formuàlación de políticas y las partes interesadas pertinentes

This document is designed to support government officials and stakeholders in enhancing the practice and impact of corporate sustainability reporting. Developed by the United Nations Environment Programme, it provides both a compendium and a practical manual to guide the creation of high-quality sustainability disclosures. The first section offers a clear overview of the global context, drivers, benefits, and existing frameworks for sustainability reporting, while the second section provides in-depth guidance on policy formulation, stakeholder engagement, data management, sector-specific materiality, and communication strategies. The toolkit emphasizes the role of sustainability reports in supporting the 2030 Agenda and the Sustainable Development Goals, particularly SDG 12.6. It features global best practices, case studies, indicator frameworks, and tools to help integrate sustainability reporting into national policy.