Disclosure

 

Green square 25 x 25Clear and complete information on the enterprise is important to a variety of users. This chapter calls on enterprises to be transparent in their operations and responsive to the public’s increasingly sophisticated demands for information.

 

>> Read the Guidelines chapter on disclosure (pdf)

>> Access other language versions

 

GUIDANCE AND TOOLS

GRI Sustainability Reporting Guidelines

OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones

UN Global Compact - Reporting Tools


PRINCIPLES AND STANDARDS

Social Accountability International: SA8000

UNCTAD International Standards of Accounting and Reporting (ISAR)