{"id":106614,"date":"2021-02-08T12:53:23","date_gmt":"2021-02-08T07:23:23","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=106614"},"modified":"2024-04-12T14:29:09","modified_gmt":"2024-04-12T08:59:09","slug":"disclosure-requirements","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/","title":{"rendered":"Disclosure Requirements"},"content":{"rendered":"\n

The importance of corporate social responsibility reporting in today\u2019s markets is rising. There has been an increase in the number of social reporting requirements driven by regulatory bodies and stock exchanges around the world that have played a key role in advancing the field of social reporting. The following chart summarizes recent requirements by governments and stock exchanges related to CSR disclosure, as well as developments with emerging socially responsible indices.<\/p>\n\n\n\n

Country<\/strong><\/td>Disclosure Efforts by Governments<\/strong><\/td>Disclosure Efforts by Stock Exchanges<\/strong><\/td><\/tr><\/thead>
Argentina<\/strong><\/td>2008<\/strong> Local and international companies in Buenos Aires with over 300 employees are required to generate annual sustainability reports.<\/td> <\/td><\/tr>
Australia<\/strong><\/td>2010<\/strong> Australia introduces its new ethical disclosure requirements under the Financial Services Reform Act (FSRA). Issuers of financial products are obliged to disclose the extent to which “labor standards or environmental, social or ethical considerations are taken into account in the selection, retention or realization of an investment.”
2001<\/strong> The Corporation Act requires some disclosure of violations of environmental legislation in listed companies annual reports.<\/td>		2014<\/strong> The Australian Securities Exchange (ASX) have updated their non-financial disclosure requirements, now requiring companies to disclose if they have material exposure to ‘environmental and social sustainability risks’ and if so, identify how they plan to manage and mitigate this risk.
2010<\/strong> Companies listed on ASX must disclose if they have developed a code of conduct on environmental risks and controls.
2004<\/strong> ASX mandates that all products disclose the extent to which environmental and social considerations are taken into account in investment selection.<\/td><\/tr>
Austria<\/strong><\/td>2010<\/strong>The Austrian Business Council for Sustainable Development (respect) initiated a project wherein they trained 25 SMEs in sustainability reporting.
2002<\/strong> The government develops an action plan for sustainable public procurement, containing environmental, social, and ethical aspects to be taken into consideration.<\/td>		 <\/td><\/tr>
Belgium<\/strong><\/td>2006<\/strong> The Federal Action Plan for CSR was developed to promote CSR in Belgium and stimulate companies to integrate it in their management.
2003<\/strong> Under LoI Pensions Complementaires (Occupational Pension Law), pension fund managers are required to disclose the extent to which they take into account ethical social, and\/or environmental criteria in their investment policies in publically available annual reports.<\/td>		 <\/td><\/tr>
Brazil<\/strong><\/td> <\/td>2012<\/strong> BM&F Bovespa announces sustainability reporting recommendations for all listed companies.
2010<\/strong> Bovespa and development bank BNDES launched the ICO2 Carbon Efficient Index at the United Nations Climate talk in Cancun, Mexico in December.
2005<\/strong> BM&F Bovespa creates a corporate sustainability index.<\/td><\/tr>
Canada<\/strong><\/td>2007-2008<\/strong> Canadian Standards Association (CSA) GHG Registries is created to assist companies to manage, measure and report GHG emissions.
1999<\/strong> The Environmental Protection Act requires companies to provide information on specific pollutant emissions.<\/td>		2013<\/strong> Canada launches SVX, the Social Venture Connexion, one of the first social stock exchanges. It self-describes as a private investment platform made to connect impact ventures funds and investors.<\/td><\/tr>
China<\/strong><\/td>2008<\/strong> An influential directive strongly encourages state-owned enterprises to follow sound CSR practices.
2008<\/strong> The government\u2019s \u201cGreen Securities\u201d policy requires listed companies to disclose more information about their environmental record.<\/td>		 <\/td><\/tr>
Denmark<\/strong><\/td>2009<\/strong> Companies are required to disclose their CSR activities and use of environmental resources.
1996<\/strong> Companies with \u201csignificant environmental impacts\u201d are obligated to publish green reports.<\/td>		 <\/td><\/tr>
European Union<\/strong><\/td>2013<\/strong>EC proposes Directive of the European Parliament and of the Council to require CSR disclosure in annual financial reporting. 2013<\/strong> Investors support amendments proposed by European Commission (EC) to improve transparency on environmental, social, and governance (ESG) reporting.<\/td> <\/td><\/tr>
Ecuador<\/strong><\/td>2009<\/strong> Mining companies are to maintain records on consumption of materials and resources and to present an annual environmental audit.
2001<\/strong> Companies undertaking hydrocarbon activities must publish an annual report of environmental activities.<\/td>		 <\/td><\/tr>
Finland<\/strong><\/td>2011<\/strong> The Finnish government adopted a resolution asking non-listed state-owned companies and state majority-owned companies to report their sustainability performance
2006<\/strong> The Finnish accounting standards board publishes guidelines for environmental disclosure in annual reports.<\/td>		 <\/td><\/tr>
France<\/strong><\/td>2011<\/strong> New national law states the proportion of women directors should not be below 40% in any company with annual revenues over 50 million euro.
2009<\/strong> Companies with more than 500 employees in high emitting sectors are required to publish greenhouse gas emissions.
2002<\/strong> Listed companies must disclose data on 40 labor and social criteria.
2001<\/strong> Public pension funds are required to disclose how their investment policy guidelines have addressed social and environmental considerations.<\/td>		2010<\/strong> Article 225 includes a CSR reporting and social and environmental information obligation for listed companies and other large companies.<\/td><\/tr>
Germany<\/strong><\/td>2011<\/strong> The German Council for Sustainable Development (GCSD) developed a German Sustainability Code. It includes 20 criteria and 27 GRI Performance Indicators.
2011<\/strong> Deutsche Borse develops a two-tier system, where companies are list according to their level of best practices.
2004<\/strong> Companies are required to report on key financial and non-financial indicators that materially affect the company.
2002<\/strong> Pension fund trustees must inform beneficiaries how ecological, ethical and social needs have been considered in investments.<\/td>		 <\/td><\/tr>
Greece<\/strong><\/td>2006<\/strong> EU Modernization Directive 2003\/51\/EC, requiring material ESG factors to be included in annual corporate reporting, is transposed into national legislation.<\/td> <\/td><\/tr>
Hong Kong<\/strong><\/td> <\/td>2012<\/strong> Hong Kong Stock Exchange announces plans to implement new requirements for board diversity for listed companies. Companies will have to comply or explain their reasoning for not adhering to the requirements.
2011<\/strong> The Stock Exchange of Hong Kong publishes a consultation paper to seek views on its proposed Environmental, Social and Governance (ESG) Reporting Guide.<\/td><\/tr>
Hungary<\/strong><\/td>2004<\/strong> EU Modernization Directive 2003\/51\/EC, requiring material ESG factors to be included in annual corporate reporting, is transposed into national legislation.<\/td> <\/td><\/tr>
India<\/strong><\/td>2014<\/strong> Indian regulator, The Securities and Exchange Board of India (SEBI) mandate greater voting data transparency and at least one female director on their board for listed firms.
2013<\/strong>Indian government is moving ahead with implementation of the Companies Act that makes it mandatory for certain class of profitable enterprises to spend money on social welfare activities.
2013<\/strong> The Companies Bill 2012 makes it mandatory for companies with net worth of more than Rs 500 crore, or turnover of Rs 1,000 crore to adopt a CSR policy.
2009<\/strong> Voluntary guidelines for CSR are issued.
2008<\/strong> The Companies Act states that board of directors\u2019 reports shall contain information on conservation of energy.
1986<\/strong> Specified corporations shall submit an annual environmental audit.<\/td>		2011<\/strong> The Securities and Exchange Board of India mandates listed companies report on Environmental, Social and Governance (ESG) initiatives undertaken by them, according to the key principles enunciated in the ‘National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business.’<\/td><\/tr>
Indonesia<\/strong><\/td>2010<\/strong> The government of Indonesia adopts a law that requires listed companies to report on the effects of their activities on society and the environment. Failure to do so necessitates an explanation for not disclosing this information.
2007 <\/strong>Companies involved in operations that affect natural resources are obligated to create, implement, and disclose CSR programs.<\/td>		 <\/td><\/tr>
Ireland<\/strong><\/td>2008<\/strong> Financial institutions supported by the government guarantee scheme are required to issue a bi-annual corporate responsibility report.<\/td> <\/td><\/tr>
Italy<\/strong><\/td>2007<\/strong> EU Modernization Directive 2003\/51\/EC, requiring material ESG factors to be included in annual corporate reporting, is transposed into national legislation.
2002<\/strong> Pension funds are required to disclose non-financial factors that factor into their investment making.<\/td>		 <\/td><\/tr>
Japan<\/strong><\/td>2014<\/strong> Japan’s Financial Services Authority (FSA) published its first draft of a stewardship code, called the \u201cPrinciples for Responsible Institutional Investors.” The Code exists on a voluntary comply-or-explain basis.
2004<\/strong> Specified companies and government agencies are required to produce annual reports on their activities related to the environment.<\/td>		2009<\/strong> Environmental ETF Japan Green Chip 35 (1347) is launched.
2003<\/strong> Morningstar Socially Responsible Investment Index (MS-SRI) is the first SRI index in Japan.<\/td><\/tr>
South Korea<\/strong><\/td>2001<\/strong> The required percentage of independent directors elected as board members for listed companies was increased to 50%.<\/td> <\/td><\/tr>
Luxembourg<\/strong><\/td> <\/td>2006<\/strong> The Luxembourg Fund Labeling Agency (LuxFLAG) awards a recognizable label to eligible Microfinance Vehicles.<\/td><\/tr>
Malaysia<\/strong><\/td>2007<\/strong> Listed companies are required to publish CSR information on a “comply or explain” basis.<\/td>2010<\/strong> Bursa Malaysia launches its Business Sustainability Program to encourage Malaysian publicly listed companies to integrate sustainability into their business strategies. The program includes the publication of a sustainability guide for company directors.
2007<\/strong> Bursa Malaysia updates its listing requirements to implement government policy mandating disclosure of corporate responsibility data in annual reports.
2007<\/strong> Disclosure of CSR data in annual reports of listed companies is mandated.<\/td><\/tr>
Mexico<\/strong><\/td>2004<\/strong> It is mandatory to register the releases of toxins and pollutants at federally regulated industrial plants.
1997<\/strong> The Clean Industry Certificate (CIL) is a voluntary audit awarded by the federal government, and has become an obligatory reference for Mexican companies.<\/td>		 <\/td><\/tr>
The Netherlands<\/strong><\/td>2010<\/strong> The government states its intention to have 100% sustainable procurement.
1999<\/strong> Listed companies are required to publish annual environmental reports.
1993<\/strong> The Environmental Protection Act includes a section on environmental reporting for the \u2018largest polluters.\u2019<\/td>		 <\/td><\/tr>
Norway<\/strong><\/td>2013<\/strong> The Norwegian government passed legislation in April, requiring large companies to disclose information on how they integrate social responsibility into their business strategies.
2009<\/strong> Norwegian Accounting Act proposes amendments to extend public reporting to include sustainability performance.
2007<\/strong> Listed companies must publish a statement on the companies\u2019 principles for corporate governance.
2006<\/strong> Large publicly listed companies are required to have their boards of directors be at least 40% women.
1998<\/strong> Gender equality and environmental issues are to be included in companies\u2019 directors\u2019 reports.<\/td>		2010<\/strong> Companies that apply for listing on Oslo B\u00f8rs or Oslo Axess should define and disclose guidelines for corporate social responsibility.<\/td><\/tr>
Pakistan<\/strong><\/td>2013<\/strong> The Securities and Exchange Commission of Pakistan (SECP) approved the Corporate Social Responsibility Voluntary Guidelines, that encourage corporations to align their business strategies with responsible practices.<\/td> <\/td><\/tr>
Philippines<\/strong><\/td> <\/td>2012<\/strong> The Philippine Stock Exchange (PSE) plans launch of Maharlika Board that creates listing and disclosure rules for companies that voluntarily abide by corporate governance practices in addition to those required by law.<\/td><\/tr>
Poland<\/strong><\/td> <\/td>2009<\/strong> The Warsaw Stock Exchange launches the region\u2019s first stock index of responsible companies in Central and Eastern Europe.<\/td><\/tr>
Saudi Arabia<\/strong><\/td>2008<\/strong> Funded by the Saudi government, the Saudi Arabian Responsible Competitiveness Index (SARCI) is launched.<\/td> <\/td><\/tr>
Singapore<\/strong><\/td>2011<\/strong> The Code on Corporate Governance provides principles and guidelines for corporate governance, for which companies are required to disclose compliance.<\/td>2012<\/strong> The Singapore Stock Exchange announces plan to utilize environmental data to help listed firms assess their environmental impact as a means to better understand the country\u2019s dependency on natural resources.
2011<\/strong> The Singapore Stock Exchange launches voluntary guidelines for sustainability reporting.<\/td><\/tr>
South Africa<\/strong><\/td>2009<\/strong> The Mineral Resources and Petroleum Bill requires certain companies to disclose to the government how they will address the impacts of their operations.
2008<\/strong> The Companies Act holds directors personally liable for poor public disclosure of information.
2004<\/strong> The Broad-Based Black Empowerment Act requires disclosure on corporate initiatives regarding black empowerment.<\/td>		2012<\/strong> The Johannesburg Stock Exchange has announced that more than 70% of listed companies fulfill the base requirements to become constituents of its 2012 Socially Responsible Index.
2009<\/strong> King III requires integrated sustainability reporting and third party assurance.
2004<\/strong> JSE launches its SRI Index, composed of the top performing companies on the exchange with regards to ESG issues.<\/td><\/tr>
Spain<\/strong><\/td>2011<\/strong> Government-sponsored commercial companies and state-owned business enterprises are directed to file annual corporate governance and sustainability reports.
2007<\/strong> Listed companies are required to nominate women to 40 percent of board seats.<\/td>		 <\/td><\/tr>
Sweden<\/strong><\/td>2007<\/strong> The Swedish government announces that by 2009 all state-owned companies will be required to produce an annual sustainability report in accordance with G3 guidelines.
2000<\/strong> National pension funds are directed to draw up annual business plans that describe how environmental and ethical issues are considered in investment decisions.<\/td>		2007<\/strong> OMX reserves the right to delist companies who violate ethical norms.<\/td><\/tr>
Switzerland<\/strong><\/td> <\/td>2012<\/strong> BBGI-EthicalQuote Swiss Equities create first objective benchmark of the socially responsible investing sector in Switzerland.<\/td><\/tr>
Taiwan<\/strong><\/td>2008<\/strong> The financial markets regulator required all public and listed companies to disclose their CSR performance, including measurements the company has adopted with regards to environmental protection, community participation, contribution to society, social and public interests, consumer rights and interest, and the state of implementation.<\/td>2012<\/strong> Taiwan Stock Exchange (TWSE) launched an index that focuses on the corporate governance and corporate social responsibility.
2010<\/strong> The Taiwan Stock Exchange released CSR best practice principles, originally drafted by the Taiwan Business Council for Sustainable Development and the Taiwan CSR Institute.<\/td><\/tr>
Thailand<\/strong><\/td> <\/td>2010<\/strong> The Stock Exchange of Thailand (SET) established the Corporate Social Responsibility Institute to encourage the business sector to move towards sustainable growth.
2006<\/strong> Listed companies on the SET are required through form 56-1 to demonstrate in their annual registration statement how they comply with the exchange\u2019s corporate governance principles.<\/td><\/tr>
Turkey<\/strong><\/td>2003<\/strong> The Capital Markets Board of Turkey states that companies should respect the environment, consumers, and the public health.
2002<\/strong> Environmental impact assessments become necessary for appropriation of funds for construction procurement contracts.<\/td>		 <\/td><\/tr>
United Kingdom<\/strong><\/td>2013<\/strong>The Financial Reporting Council (FRC) in the UK is finalizing guidance on companies’ disclosures on environmental, social, and diversity issues. The new Strategic Report is intended to replace the existing ‘business review’ section of annual reports and requires companies to provide a complete picture of their business activity, including social effects, calling into question what is material in business reporting.
2010<\/strong> Companies that use more than 6,000MWh per year are to report on all emissions related to energy use.
2006<\/strong> Companies listed on the London Stock Exchange are to disclose information on environmental, workplace, social, and community matters that are material to their business.
2000<\/strong> Pension managers must provide a written statement dictating the extent to which social, environmental or ethical considerations are taken into account in investment decisions.<\/td>		2009<\/strong> The UK-based Social Stock Exchange (SSE) is launched.
2001<\/strong> The London Stock Exchange is involved in the launch of the FTSE4Good Index.<\/td><\/tr>
United States of America<\/strong><\/td>2010<\/strong> The Mandatory Reporting of Greenhouse Gases rule, often referred to as 40 CFR Part 9, states that the EPA now requires large emitters of greenhouse gases to collect and report data with respect to their greenhouse gas emissions.
2002<\/strong>The Sarbanes-Oxley Act (SarbOx) requires the CEO and CFO of public companies to certify annual and quarterly reports as fair presentations of companies\u2019 financial conditions.
1986<\/strong> Emergency Planning and Community Right-to-Know Act (EPCRA) is enacted to inform citizens of toxic chemical releases and waste management activities in their areas.<\/td>		2013<\/strong> NYSE Euronext joined the United Nations\u2019 Sustainable Stock Exchanges (SSE) Initiative.
2013<\/strong> In May, S&P Dow Jones Indices and RobecoSAM launched a new range of diversified sustainable indices from. The eight new indexes are targeted at investors who measure performance against standard benchmarks but wish to add sustainable companies to their portfolio.
2013<\/strong> NYSE Governance Services launches suite of integrated resources for private and public companies looking to advance their corporate governance, risk, ethics, and compliance practices.
2003<\/strong> The New York Stock Exchange adopts corporate governance rules requiring that listed companies \u201cadopt and disclose a code of business conduct and ethics.\u201d<\/td><\/tr>
Europe<\/strong><\/td>2014<\/strong> On April 15, 2014, the European Parliament passed a vote to require mandatory disclosure of non-financial and diversity information by certain large companies and groups on a “report or explain” basis. This vote amended Directive 2013\/34\/EU and affects all European-based “Public Interest Entities” (PIEs) of 500 employees or more as well as parent companies.
2013<\/strong> The European Parliament\u2019s Legal Affairs Committee approved a draft law on corporate non-financial reporting requiring large companies to disclose information on their environmental, social and employee-related impact, as well as their diversity policy.
2013<\/strong> The European Parliament passed a law requiring oil, gas, mining and logging companies to disclose the payments they make for access to natural resources in all countries where they operate.<\/td>		 <\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

The importance of corporate social responsibility reporting in today\u2019s markets is rising. There has been an increase in the number of social reporting requirements driven by regulatory bodies and stock exchanges around the world that have played a key role in advancing the field of social reporting. The following chart summarizes recent requirements by governments…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-106614","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nDisclosure Requirements - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disclosure Requirements - Tutorial\" \/>\n<meta property=\"og:description\" content=\"The importance of corporate social responsibility reporting in today\u2019s markets is rising. 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The following chart summarizes recent requirements by governments...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/\" \/>\n<meta property=\"og:site_name\" content=\"Tutorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vskills.in\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-12T08:59:09+00:00\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/\",\"name\":\"Disclosure Requirements - Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\"},\"datePublished\":\"2021-02-08T07:23:23+00:00\",\"dateModified\":\"2024-04-12T08:59:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Disclosure Requirements\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"name\":\"Tutorial\",\"description\":\"Vskills - A initiative in elearning and certification\",\"publisher\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\",\"name\":\"Vskills\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"contentUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"width\":73,\"height\":55,\"caption\":\"Vskills\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vskills.in\/\",\"https:\/\/x.com\/vskills_in\",\"https:\/\/www.linkedin.com\/company-beta\/1371554\/\",\"https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Disclosure Requirements - Tutorial","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vskills.in\/certification\/tutorial\/disclosure-requirements\/","og_locale":"en_US","og_type":"article","og_title":"Disclosure Requirements - Tutorial","og_description":"The importance of corporate social responsibility reporting in today\u2019s markets is rising. 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