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Sustainability reporting is the measurement, reporting and accountability towards internal and external stakeholders, connected with the organization's performance related to the objective of sustainable development. A sustainability report should provide a balanced and reasonable representation of the sustainability performance of an organization. The sustainability report, based on the Global Reporting Initiative Framework, discloses outcomes and results occurred within the reporting period related to commitments, strategy and management methods of the organization. In addition to the technical analysis, our basic hypothesis to be tested is whether the government and the social situation of a country can impact on companies and the publication of the same report: we’re going to use the Global Peace Index (GPI). This paper proposes a new analysis of relationship between cultural variables (in particular relating to the stability of the state) and the certification of corporate sustainability, based on a dynamic model. The methodology is applied to panel data for cross-country sample that includes companies publishing their sustainability reports in the “GRI Sustainability Disclosure Database†from 2005 to 2014.