Accorrding to the OIT (Organización Internacional del Trabajo) the Sustainability Report by itself will not be able to transform the company , but if it is applied in a favorable environment can be a very useful element. Its practice facilitates the development of a voluntary and not imposed social policy, as it is a basic tool in order to take decisions related with social responsability freely.
 

Sustainability Report in the World

Argentina
Ley N° 25.877

Brasil
LEI Nº 7.672, DE 18 DE JUNHO DE 1998
LEI Nº 8118
Decreto Legislativo nº 118/99

Francia
1977 en Francia hay una ley (n. 77-769) en la que las empresas profit de mas de 750 ocupados (hoy mas de 300) son obligadas a presentar un balance de responsabilidad social.

Alemania
Sozial Bilanz Praxis (SBP)

Italia
Modelo SMAER del "Bilan Social"

Gran Bretaña
El Danish Ethical Accounting System (EAS)
El Modelo New Economic Foundation (NEF)