An online database that examines the environmental, social, and governance reporting requirements for 60 countries might just be the answer to calls for more harmonisation and alignment of ESG reporting. 

The Reporting Exchange is a free online platform run by the World Business Council for Sustainable Development (WBCSD), a CEO-led organization of more than 200 businesses striving toward a sustainable world. The site compiles data in more than 70 sectors and provides comparable information on sustainability reporting requirements and resources.

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