About the Platform

Why Beyond the Balance Sheet disclosure?

The Beyond the Balance Sheet platform goes beyond the disclosure of an annual report.

The Beyond the Balance Sheet platform helps businesses develop a disclosure strategy necessary to remain relevant in a fast-changing and information-driven world. In particular, the platform is designed to guide emerging-market companies that start integrating financial and non-financial information in corporate reporting, communications, and disclosure practices. As a result, the platform promotes a transparent culture and more responsible investments in emerging markets. It helps investors and other stakeholders understand and trust a company’s disclosures.

The platform helps companies navigate their journey so that investors and other key stakeholders can access, understand, and trust their disclosures and reports. 
It's a continuous process of exploring, learning, and creating & assessing.

View Beyond the Balance Sheet Platform Video.


IFC Beyond the Balance Sheet platform is a one-stop shop providing guidance and a framework to improve sustainability and climate reporting tailored to emerging markets.


It offers an ecosystem of tools and resources comprising a digital toolkit, e-learning opportunities, company self-assessments, and a wealth of information to navigate the fast-evolving sustainability reporting landscape.


The platform provides step-by-step guidance for companies on how to create, assess, and improve a report that goes beyond the balance sheet and opportunity to exchange ideas and disclose information. 


It is a public good for regulators and stock exchanges with resources to help develop disclosure and transparency regulations and practices.