Global CSR Disclosure Requirements – Initiative for Responsible Investment at Harvard University – June 27, 2014

The Initiative for Responsible Investment (IRI) at Harvard University has updated a chart that “summarizes recent requirements by governments and stock exchanges related to CSR disclosure, as well as developments with emerging socially responsible indices.”

The chart itself is not dated, but individual entries in the “disclosure efforts by governments” column and the “disclosure efforts by stock exchanges” column are dated.  The most recent entries are from 2014.  The chart includes a number of emerging markets in Africa, the Americas, Asia, Europe and the Middle East.

You may read the chart and accompanying working paper the on the IRI internet site.