Rio+20 : quatre pays forment les « amis du paragraphe 47 » – paragraphe du document final de Rio+20 « L’avenir que nous voulons » sur le reporting RSE

Paragraphe 47 : « We acknowledge the importance of corporate sustainability reporting and encourage companies, where appropriate, especially publicly listed and large companies, to consider integrating sustainability information into their reporting cycle. We encourage industry, interested governments as well as relevant stakeholders with the support of the UN system, as appropriate, to develop models for best practice and facilitate action for the integration of sustainability reporting, taking into account the experiences of already existing frameworks, and paying particular attention to the needs of developing countries, including for capacity building. »