Enhancing the uptake and impact of corporate sustainability reporting: a handbook and toolkit for policymakers and relevant stakeholders

This handbook and toolkit serves as a practical guide for policymakers and stakeholders aiming to enhance corporate sustainability reporting. It provides an exploration of key frameworks, drivers, and benefits of sustainability reporting, alongside actionable strategies to improve reporting quality and uptake. The document is divided into two main sections: a handbook offering foundational knowledge on sustainability reporting, and a toolkit with specialized guidance on policy development, materiality assessments, data management, and communication. Featuring case studies, best practices, and sector-specific insights, it emphasizes the alignment of corporate reporting with global sustainability goals, including the Sustainable Development Goals.