The countries listed under IMD world competitiveness center; Every year, IMD World Competitiveness Center has created a ranking list of 63 countries based on a competitiveness index considering economic results, government and private sector efficiency, and national infrastructure.

This first time to think li that and good question

Following links may be helpful:

https://www.un.org/development/desa/publications/global-sustainable-development-report-2019.html

https://sdgindex.org/reports/

https://www.un.org/development/desa/publications/publication

A 2016 study revealed that there are around 400 sustainability reporting instruments in 64 countries, 65% of which are mandatory.

Have a look at the report and you will get your answer

https://www.carrotsandsticks.net/reporting-instruments/?status=Forthcoming&status=Current

Thanks for the info

Solo Europa exige informes que podríamos llamar de sostenibilidad, aunque allí la directiva de la comunidad los denomina Informes No Financieros. De resto, no conozco ningún país que los exija, son puramente voluntarios.

Otra cosa tiene que ver con empresas que exigen informes de sostenibilidad para que sus proveedores se comprometan en especial con lo social y ambiental. Estos los puedes encontrar en el GRI.

Please refer to this contribution,

https://industrytoday.com/mandatory-sustainability-reporting/#:~:text=Overall%2C%20China%20has%20seven%20regulations,according%20to%20the%20regulatory%20requirements.