Governance & Policy
Voluntary Disclosure
Sustainability information published beyond legal requirements — the shrinking space that built the reporting field before mandatory regimes arrived.
Definition
Voluntary disclosure is the publication of sustainability, ESG or climate information that is not legally required — through frameworks such as GRI, CDP questionnaires, SASB and (formerly) TCFD. Voluntary regimes built the field: GRI created reporting practice from the 1990s, CDP's investor-requested disclosures made carbon data routine for thousands of companies, and voluntary adoption proved the feasibility of what regulators later mandated (CSRD, ISSB-based rules, SECR).
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