Development in sustainability reporting: Early evidence on core indicators

The development of sustainability reporting has accelerated in recent years (Turzo et al., 2022) due to the activities numerous actors. United Nations (UN) adoption Sustainable Development Goals (SDGs) given an added impetus financial as companies (Pedersen, 2018) are shown one main players that can sensitively contribute achievement these goals. To support this, a set indicators on sustainable (Mair was developed for implementation non-financial under joint International Standards Accounting and Reporting (ISAR) Conference Trade (UNCTAD) project. This study concentrates effectiveness core chosen by UNCTAD showcased ISAR-UNCTAD sessions from 2017 2022. Case studies were conducted across various industries, geographies, company sizes, aiming evaluate indicators. Most could report most indicators, although challenges consistent measurement, comparability, environmental social observed. analysis concluded while be reported, providing further technical guidance, building capacity at all levels is crucial effective SDG realizing 2030 Agenda. As become more familiar with process preparing based guidance (GCI) becomes easier.