The Maldives Sustainability Reporting Framework, commissioned by CMDA and UNDP Maldives, outlines a roadmap for integrating sustainability reporting into the nation's corporate sector. It emphasizes fairness, accountability, and transparency for listed companies. The framework includes recommendations on mandatory versus voluntary reporting, materiality assessments, and digital infrastructure to support implementation. By fostering continuous monitoring and stakeholder engagement, the framework aims to position the Maldives as a key player in sustainable finance and serve as a model for other Small Island Developing States.