There are a variety of domestic approaches to corporate sustainability and climate-risk reporting. Analysis of the differences in these approaches appears to be lacking in existing research. Domestic reporting approaches differ along seven central policy themes: legal environments, chosen reporting format, the established boundary of reporting companies, the type of disclosure content, the applied disclosure approach, the intended audience and report verification mechanisms. In considering the recent report by the Task Force on Climate-related Financial Disclosures (TCFD) of the Financial Stability Board, the TCFD should be aware of broader conceptions of corporate sustainability, more rigorous disclosure requirements and the challenges of applying materiality to non-financial information disclosure. This policy brief assesses national variations in the sustainability and climate change risk disclosure as a means of informing the TCFD’s development of an international standard.