There are a number of other countries both in developed economies (such as France and Sweden) and emerging markets (such as Malaysia) who have introduced mandatory ESG or corporate responsibility (CR) reporting and many more countries with voluntary reporting guidelines. An EIRIS report conducted in 2008 into the State of Responsible Business found that global disclosure levels were poor even where the issue was identified as highly business relevant for the company. An analysis of the FTSE All World Developed index found the following disclosure rates for companies identified as high risk for the particular issues highlighted. In human rights.
