The issue of sustainability reporting in global value chains: barriers and regulatory perspectives

Purnima Rao, Nisha Goyal, Radhika Narula and Akshat Aditya Rao

Chapter 16 in Handbook of ESG Investing, 2026, pp 409-427 from Edward Elgar Publishing

Abstract: Sustainability reporting has become vital for corporate accountability and transparency, driven by rising investor demand for environmental, social, and governance (ESG) disclosures. This chapter reviews the evolution of frameworks such as GRI, SASB, IIRC, and the newly established ISSB, which aim to standardise non-financial reporting. A systematic review of 69 studies identifies key internal challenges, including high costs, weak materiality assessments, cultural barriers, and limited expertise, alongside external hurdles such as weak regulation, low stakeholder engagement, and cultural differences. The analysis contrasts developed and emerging economies; while the former benefit from mandatory disclosure regimes, stronger enforcement, and investor awareness, the latter struggle with voluntary adoption, limited skills, and competing development goals. Nonetheless, emerging markets have opportunities to learn from global best practices and use technology to strengthen disclosures. The chapter concludes with a call for convergence and standardisation to enhance ESG reporting and support sustainable development worldwide

Date: 2026
ISBN: 9781035322770
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