This background paper highlights various noteworthy developments worldwide on environmental and social reporting requirements by regulatory bodies and stock exchanges. The growth in increasingly nuanced reporting requirements mirrors the rise in importance of corporate social responsibility reporting in today’s financial markets. The initiatives in the five case studies presented provide models for similar regulatory action by U.S. agencies or stock exchanges to promote transparency and efficiency in U.S. markets. [refers to JSE Limited (Johannesburg Stock Exchange), Bursa Malaysia, London Stock Exchange (LSE Group), Bovespa, Tel Aviv Stock Exchange]