IFC Toolkit for Disclosure and Transparency

The toolkit supports the broader World Bank Group’s effort to enhance disclosure and transparency standards in the countries and companies it works with, either as an investor or an adviser, through better annual reporting. It provides guidance on preparing comprehensive and integrated annual reports that include critical environmental, social, and governance information to companies, stock exchanges, market regulators and investors alike.
The toolkit draws on IFC's emerging markets investment experience and integrates its Environmental and Social Sustainability Performance Standards and Corporate Governance Methodology.