Discuss in brief: (b) Government encouragement as a challenge in Mainstreaming Sustainability Reporting.

Since Sustainability reporting is relatively a new concept many organisations find it difficult to prepare sustainability report. Government encouragement is one of the considered challenge in mainstream sustainability reporting. In many jurisdictions, there are no guidelines on sustainability reporting to encourage the corporate sector. While on the other hand, there are voluntary as well as mandatory guidelines from regulators for reporting on sustainability aspects like in India we have SEBI framework of Business Responsibility Report. In South Africa, listed companies are required to prepare Integrated Report which is one step ahead of sustainability reporting. It is the need of the hour that Governments should encourage the corporate in their jurisdiction to adopt the sustainability reporting as a measure of good corporate governance.