Finland: Government Resolution on State Ownership Policy, November 2011. Non-listed state-owned companies and state majority-owned companies must report their sustainability performance or explain why not. The annex includes a corporate responsibility reporting model based on GRI’s Reporting Guidelines.
Brazil: BM&F Bovespa (São Paulo stock exchange) recommendation for listed companies to provide information on whether they publish a regular sustainability report, or explain why if they do not, January 2012.
France: Decree nr. 2012-557 regarding disclosure obligations for companies in social and environmental fields, April 2012. Article 225 of the second Grenelle Act specifies that all listed companies and companies with an annual balance and turnover of 100 million Euros and an average of 500 permanent employees are obliged to disclose certain social and environmental information, and information on societal commitments to favor sustainable development.
European Union: Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of Regions, October 2011. One of the eight policy agenda points of A renewed EU strategy 2011-14 for Corporate Social Responsibility covers the improvement of company disclosure of social and environmental information.
Source: GRI.
