As with all aspects of sustainability reporting, practices of companies regarding their disclosures relating to community engagement and investment have been evolving as time has passed and stakeholder interest in such activities has increased. Although mandatory reporting requirements have been slow to emerge, the need to keep communities informed has found its way into global standards such as the OECD Guidelines for Multinational Enterprises (, which provide that enterprises are expected to ensure that timely, regular, reliable, and relevant information is disclosed to the community regarding the activities, structure, financial situation, and performance of the enterprise and relationships ...

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