The challenge


Since 1992, there has been a ten-fold increase in the number of corporate reporting requirements related to environmental, social and governance (ESG) topics.

Understanding what, where and how to report sustainability information, while keeping up with the latest developments, is tough and time consuming.

Our solution


The Reporting Exchange is a free online platform to helps make things clear.

It’s the go-to resource for ESG reporting – collating comprehensive and reliable information on ESG reporting requirements and resources across more than 70 countries.

We curate the latest news and developments in the ESG reporting world to keep you informed.

Latest news & insights

Who is it for?

who want to stay up to date with the latest developments and good practice in ESG reporting

Analysts and investors
who want to access guidance, understand the influences affecting corporate ESG reporting and improve their own decision- making sustainability reporting

Academics and researchers
who want to discover more about the latest trends in ESG reporting

Regulators and standard setters
who want to understand and compare approaches to ESG reporting policies and regulation across multiple jurisdictions

Key features

  • Powerful search tools for navigating over 2,000 mandatory and voluntary ESG reporting requirements and resources from across more than 70 countries.
  • Categorised library of ESG indicators allows you to find what’s most relevant for you.
  • A global database of sustainability rankings, ratings and indexes to help you make informed decisions on which to respond to.
  • The latest news and updates from across the ESG reporting world.
  • Access our monthly newsletter.
  • Join our quarterly webinars for insights into the latest in ESG reporting.
  • Links between reporting requirements and the Sustainable Development Goals (SDGs) so you can understand the connections between existing.
  • Bookmark your favorites so you can come back to them whenever.
  • Download your favorite indicators for more analysis.
  • You can join our moderator network to stay on the cutting-edge of ESG reporting, strengthen your expertise and network with academics, consultants and businesses from across the globe.
  • See anything missing? The platform is based on a collaborative model and provisions can be easily submitted by anyone for expert review.

How does it work?

Tracking developments across the global landscape of reporting provisions and indicators is a serious challenge. We have developed the Reporting Exchange around a collaborative conceptual model linking reporting experts across regions together to provide a robust and reliable resource for business and others.

Our conceptual model below explains how our moderator network and contributors make the Reporting Exchange tick.

Who is involved


The Reporting Exchange is an Arabesque initiative, originally developed and founded by the World Business Council for Sustainable Development (WBCSD). As of May 2021, the Reporting Exchange is fully operated and maintained by Arabesque.

Established in 2013, Arabesque brings together technology, data and finance to deliver sustainable and transparent financial solutions. We are one of the world’s leading providers for the integration of ESG criteria into investment decisions and risk management practices, and offer a suite of data products and services that combine sustainability research with AI technology. Arabesque also provides market-leading investment products based on superior scientific research, data assets, and cutting-edge artificial intelligence.

Core team

The Reporting Exchange has been developed in collaboration with:

Supporting organizations

The Reporting Exchange is a collaborative platform with support from WBCSD member companies, Global Network partners and other organisations.

Research partners
Supporting quotes

“At Philips, sustainability is embedded in the strategy of the company. We also find it very important to report publicly on our progress. New requirements are emerging in different markets on a very frequent basis and the Reporting Exchange helps us keep track of these! We think it is a great platform and a prime example where teaming up with companies, local organisations and the WBCSD resulted in something that really creates value.”

Simon Braaksma

Senior Director, Corporate Sustainability, Phillips

“Stakeholder expectations for companies to report non-financial information are rapidly evolving. A diverse and complex set of sustainability frameworks, protocols, regulations and methodologies has emerged to help companies meet these expectations. For companies operating in multiple sectors around the world, however, this sustainability reporting landscape can be difficult to navigate. That’s why the Reporting Exchange is so vital: it provides corporate sustainability practitioners with a single, credible resource supported by experts around the world to support business reporting decisions and to stay abreast of global sustainability reporting trends.”

Joe Monfort

Sustainability Manager, DuPont

“The Reporting Exchange - by collating requirements, resources and guidance related to ESG reporting - helps companies better understand what they have to do and how they can improve their reporting. I was glad to participate in this unique, complex and interesting project. It will help companies keep track of the latest developments in ESG reporting and support them as they work through reporting challenges, and seek to understand similarities and differences between various regulations, standards, codes and frameworks.”

Christian Hell

Senior Manager, Sustainability Services, KPMG

“The world of non-financial reporting is more complex than ever. Managing your reporting in a landscape of regional, national and international organizations with both mandatory and voluntary requirements can be a daunting task for even the most experienced reporting professionals. The Reporting Exchange is designed to help navigate this world. DSM is proud to be part of the group of companies that contributed to the development of this important resource.” 

Simon Gobert

Sustainability Performance and Reporting Manager, DSM

“The Reporting Exchange as a knowledge-sharing platform, gathers expertise and resources from many countries to build a global picture. Getting involved in the research as a Global Network partner provided us a great opportunity to understand how what’s happening in one country relates to international developments on a global scale. China BCSD has been following CSR and business sustainability reporting for a decade and wanted to use this opportunity to help our members better understand the reporting landscape.” 

Jingzhu Zhang

Manager, China Business Council for Sustainable Development (CBCSD)

“Reporting on non-financial performance has moved beyond compliance to become a strategic driver of integrated performance. We in Forética see great potential in The Reporting Exchange to facilitate the reporting process for companies, while inspiring better and more impactful reporting. We need to ensure that sustainability is central to business management, and therefore, we need reporting to be more aligned with business needs and requirements. As an easy to use resource, as a guide to better reporting, as a benchmark of reporting requirements around the world, the Reporting Exchange will make a significant impact on the way we tell the story of sustainability to our stakeholders.” 

Tomás Sercovich

Director External Affairs, Forética – Spain

“Time is a scarce resource, so to have a platform that contains specific information regarding reporting requirements and resources is an important asset for anyone with reporting responsibilities. For this reason, DERES, as members of the WBCSD Global Network, understood the importance of the Reporting Exchange platform, and the great opportunity for us to engage member companies in the process of collecting the information for Uruguay.” 

Eduardo Shaw

Executive Director, DERES – Uruguay

“The Reporting Exchange outlines the global landscape for non-financial reporting, and structures reporting requirements and resources so that users can easily access information. Taiwan BCSD welcomed the opportunity to participate in this project, and we believe that this is extremely significant work. We will work with other GN Partners to add new information, keep the content up-to date and to ensure the on-going success of the Reporting Exchange.” 

Kenny Chang

Deputy Director, BCSD Taiwan



If you would like to know more or join our community of contributors and moderators, get in touch with us at