T This research is conducted to examine the extent of sustainability reportingdisclosure within companies operating in the basic material and energy sectors ofboth developed countries (United Kingdom, Germany, and France) and developing(Indonesia, Malaysia and Thailand) countries.To achieve this, a content analysis approach is used in meticulously scrutinizingthe sustainability reports or integrated annual reports of 269 selected companieslisted in the basic material and energy sectors on the respective stock exchange ofthe mentioned countries over the four-year period from 2019 to 2022.The finding of this research concludes that the level of sustainability disclosure,as per GRI Standards, exhibit a higher magnitude in developed countries comparedto developing countries across all sector. Furthermore, it is noteworthy that distinctdisparities emerge in the comprehensiveness of the presented sustainability topics.While environmental topics are more comprehensively disclosed in developedcountries across all sectors, where are developing countries exhibit a greater lebelof completeness in presenting social topics across the same sectors.