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o »We extract additional information from the CSR reports we collect, which is not available on our website. We offer bespoke research services using this data.«
o >
§ Reporting Stats > e.g.
· Global report output by year
· Global report output by sector since 1992
· Report output by country since 1992
· Global report output by type since 1992
· Non-financial reporting status of the FTSE100
o >
· CR Reporting Awards 07 Official Report: Global Winners & Reporting Trends (March 2008; .pdf has 36 pp.)
o Launched to mark the culmination of the first ever CR Reporting Awards, the publication details CRRA winners, looks at global CR reporting developments over the past decade and provides a detailed snapshot of the current status.
o The CR Reporting Awards 2007 (CRRA) is the first in an annual programme.
o The publication looks at all reports from every region, sector and company size - not a restricted sample.
o CorporateRegister.com operates the only comprehensive directory of CR reports. The archive stretches back to 1992, and captures numerous reporting 'data points' including alignment with major international standards: AA1000AS, Global Compact, GRI Guidelines. The 'Global Winners & Reporting Trends' report uses this depth of data to provide the reader with factual insights, not speculation or estimates from limited sample studies.
· The Corporate Climate Communications Report 2007 (February 2008; .pdf has 56 pp.)
o In the first study of its kind we assess global leading companies' climate change communications, as differentiated from their carbon performance.
o We look at all the latest CSR reports from the Global FT500, evaluated against 29 climate disclosure elements, ranging from CEO statements to alignment with international standards.
o During 2007, two-thirds of the Global FT500 issued a stand-alone non-financial report. Evaluating these reports the study reveals that 87 per cent address climate change, with 78 per cent publishing greenhouse gas emissions data.
o Further detailed analysis of all 29 climate disclosure elements by region, industry sector and market capitalisation is detailed in the document.
o See also
§ related article at Sustainable Life Media: Corporate Climate Reporters Rallying Around GHG Protocol (25 March 2008)
· Towards transparency. Progress on global sustainability reporting 2004 (August 2004; .pdf has 64 pp.)
· Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice (October 2001; .pdf has 44 pp.)
· SustainAbility >
o Think Tank >
§ Research >
o The Global Reporters benchmark survey is published every two years.
o > e.g.
· SustainAbility and Flag have partnered to create Learn from the Leaders, an online, searchable database and customized research tool that brings together years of experience reviewing, analyzing and benchmarking sustainability reports. Learn from the Leaders includes hundreds of best practice examples, and you can search them in dozens of different ways, including:
o SustainAbility’s Global Reporters benchmarking criteria
o Global Reporting Initiative (GRI) guidelines (indicators)
o Sector
o Region
o Issue
o Format
§ Tomorrow's Value: The Global Reporters 2006 Survey of Corporate Sustainability Reporting (November 2006; .pdf has 36 pp.)
· Tomorrow’s Value, SustainAbility’s fourth international benchmark of corporate sustainability reporting, has once again been developed in partnership with the United Nations Environment Programme (UNEP) and Standard & Poor's.
· Key findings of the 2006 benchmark survey include:
o Yesterday’s risks are mutating into tomorrow’s opportunities for value creation.
o Financial markets welcome — and challenge — sustainability disclosures.
o Sustainability drills into core business processes.
§ (A central concept has been ‘materiality’, helping companies sort the critical risks and opportunities from the background noise.)
o Disclosures on public policy initiatives remain precariously weak.
o International frameworks provide context and synchromesh.
· »Contents«:
o Executive Summary
o Forewords
o Introduction
o The Corporate DNA Test
§ (examines the degree that reporting shows sustainability integrated into core management processes.)
o Buy. Hold. Sell.
§ (explores investor perceptions.)
o Methodology
§ (introduces the revised Global Reporters methodology.)
§ One of the changes involved making it complementary with the Global Reporting Initiative (GRI)--particularly the Reporting Principles of the new G3 guidelines launched last month. The revised methodology also shifts the focus to consider the extent to which business processes take account of sustainability impacts and performance.
o Results and Analysis
o Materiality
o Communication
§ (assesses leading practice in the communication of sustainability performance.)
o Influence
§ (discusses the coverage of corporate influence over business partners, industry and public policy.)
o Non-OECD Reporting
o Value
§ (describes the evolution of reporting on value creation.)
o The Future of Sustainability Reporting
o Conclusions and Recommendations
§ (provides headline recommendations for practitioners, boards and investors)
· See also related article at SocialFunds.com:
o Sustainability Reporting Improving, But Not Necessarily Contributing to True Sustainability (13 November 2006; By Bill Baue)
§ »The biennial survey of global reporters by SustainAbility assesses disclosure on sustainability performance, but refrains from directly assessing corporate sustainability performance.«
§ The Global Reporters 2004 Survey of Corporate Sustainability Reporting: Risk & Opportunity: Best Practice in Non-Financial Reporting (October 2004; .pdf has 56 pp.; SustainAbility, UNEP (.pdf) & Standard and Poor's)
§ Engaging Stakeholders > e.g.
· Reporting on Human Rights 2005 (April 2006; .pdf has 36 pp.)
§ Reporting Archive >
· Virtual Sustainability 2001
· Global Reporters 2000
· The Internet Reporting Report 1999
· The Social Reporting Report 1999
· The Non-Reporting Report 1998
· The CEO Agenda 1998
· The 1997 Benchmark Survey
· Engaging Stakeholders 1996
· Coming Clean 1993
§ Sector Reports
· Complete list of reports > e.g.
o Trust Us: The Global Reporters 2002 Survey of Corporate Sustainability Reporting (.pdf has 68 pp.)
· UNEP United Nations Environment Programme >
o Thematic Areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Business & Partnerships > Further information > Business & Partnerships >
§ Sustainability Reporting > e.g.
· Engaging Stakeholders > e.g.
o Reports
· Public Sector and Reporting > e.g.
o Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (.pdf, October 2006, 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
§ »Carrots and Sticks for Starters« gives an overview and analysis of current trends and approaches in mandatory and voluntary standards for sustainability reporting and corporate responsibility as promoted through initiatives with reporting requirements.
§ > from »Contents«, e.g.:
· Introduction
· Voluntary and mandatory reporting standards
· Case Studies from five regions (emphasis on mandatory reporting standards)
o Brazil
o Denmark
o European Union
o India
o Japan
o South Africa
o United States of America
· Conclusion: Where to start…
· KPMG Global Sustainability Services & Amsterdam Graduate Business School >>>
o KPMG International Survey of Corporate Responsibility Reporting 2005 (.pdf, June 2005, 55 pp.; at WBCSD)
§ Or here (.pdf, at KPMG International) or here (.pdf, at KPMG Netherlands)
§ »KPMG believes it is the most comprehensive survey of its kind since its initiation in 1993. With its vast coverage of 1600+ companies, including the top 250 companies of the Fortune 500, the survey provides a truly global picture of reporting trends over the last ten years.«
§ From the »Contents«:
· Type of CR reports; CR reporting by country and by sector; Emerging CR reporting (Asia, Latin America, Russia, Africa); CR reporting: Drivers and Issues; Issues and Topics in CR reporting; Industry focus (Financial sector, Food & beverage and Trade & retail, Oil & Gas, Chemicals & pharmaceuticals); Assurance (Country and sector results, Choice of assurance provider, Development in assurance)
· Appendices:
o A Comparison of the KPMG surveys; Mandatory reporting »a summary of mandatory requirements in the countries surveyed as identified by the survey team«; Standards, codes & guidelines »on corporate management and reporting«; Assurance standards (global and in some countries)
o KPMG International Survey of Corporate Sustainability Reporting 2002 (.pdf has 36 pp.)
o KPMG International Survey of Environmental Reporting 1999 (.pdf has 34 pp.)
· Context consultancy (UK) >
o Publications >
§ In Context: Global Corporate Responsibility Reporting Trends 2006 (July 2006; .pdf has 32 pp.)
· »A record number of leading global companies are voluntarily reporting on social and environmental issues. Our latest report analyses the corporate responsibility reporting trends among the world’s largest corporations. We provide detailed data on who is reporting and how, supported by trend analysis and commentary from the world’s most experienced reporting consultancy.«
· = Context’s sixth annual analysis of Corporate Responsibility reporting trends, now expanded globally.
· »Contents«:
o Welcome
o Satisfying the seven year itch
o Materiality: a concept stretched too far?
o Great report, shame about the figures
o Reporting 2006 (Analysis, Methodology, CorporateRegister.com)
o Data (USA Top 100, Europe Top 100, Rest of World Top 100)
o About Context
§ Corporate Responsibility: A united state? (1 November 2005; .pdf has 32 pp.)
· »Analysis of corporate responsibility reporting trends among the largest public companies in the USA and Europe.«
· Pleon Kohtes Klewes (Germany; Website in German) >
o Wissen >
§ Studien > e.g.
· The »Global Stakeholder Report« is a bi-annual survey of professional readers of reports on Corporate Social Responsibility (CSR).
o The Second World-wide Survey on Stakeholder Attitudes to CSR Reporting: Accounting for Good: the Global Stakeholder Report 2005 (.pdf, 7 September 2005, 80 pp.; In English)
§ In 2005, the survey was conducted for the second time. It was conducted, written and published by Pleon, Europe’s largest network of communication consultancies. About 500 readers of CSR reports from 58 countries participated in this online survey which had been conducted in April and May.«
· »Key finding from Global Stakeholder Report 2005: Companies must base their social responsibility on economic arguments«
§ See also related article at SocialFunds.com:
· Taking Account of Corporate Social Responsibility Reports (15 September 2005; By William Baue)
o Global Stakeholder Report 2003: Shared Values? (.pdf, 66 pp., November 2003; together with Fishburn Hedges (UK))
§ »The first world-wide stakeholder survey on non-financial reporting«
· The results of the survey were based on nearly 1,700 questionnaires completed by respondents from more than 80 countries.
· »Survey of the readers of CSR reports was the largest-ever global survey of its kind.«
· (Or) Pleon
o »is the EMEA part of the expanded global network Brodeur|Pleon Worldwide«
o >
§ Insights >
· Studies
· APCO >
o Services >
§ Corporate responsibility > e.g.
· Global CSR Study: Communicating CSR: talking to people who listen (.pdf, 4 pp., September 2004)
· Edelman »independent global PR firm« > e.g.
o Expertise > Practices > CSR & Sustainability > e.g.
§ Corporate Responsibility and Sustainability Communications: Who's Listening? Who's Leading? What Matters Most? (.pdf, 2008, 34 pp.)
· See also related news at CSRwire: Edelman Launches Global Corporate Responsibility & Sustainability Communications Report (11 February 2008)
· GPPi Global Public Policy Institute (Berlin) > e.g.
o Consulting > e.g.
§ Review of the Global Reporting Initiative (Projection duration: November 2005 - May 2006) >
· Publications >
o Trends in non-financial reporting (.pdf, November 2006, 50 pp.)
§ Paper prepared for the UNEP, Division of Technology, Industry and Economics (DTIE)
§ By: Palenberg, Markus, Wolfgang Reinicke and Jan Martin Witte
o Events > e.g.
§ GPPi Discussion Series > e.g.
· Conference “Business Unusual: Partnerships as Strategic Investments” (Berlin 12-13 December 2005)
o Workshop: Building a Business Case for Sustainability Reporting (Summary by Julia Hartmann)
· The International Corporate Sustainability Reporting Site (Since 1997) > e.g.
o News >
§ International
§ Dutch
o Resources >
§ »Articles & reports« in English (many links to research papers on reporting practices of older date)
o »Search« might be useful
· ACCA Association of Chartered Certified Accountants >>
o Accounting & Sustainability newsletter > e.g.
§ Archive of past issues
· SocialFunds.com >
o News >
§ News Center >
· By Category >
o Reporting > e.g.
§ Wal-Mart’s First Sustainability Report: Just a Gesture or a Just Account? (19 November 2007)
· See also related articles at:
o Fortune: Wal-Mart's mixed 'green' bag (16 November 2007; By Marc Gunther)
o FT.com Financial Times: Mixed response to Wal-Mart’s ‘green’ report (15 November 2007)
§ Grading Sustainability Reports: Creating the Curve (4 May 2007)
§ Some Applaud Rise in Sustainability Reporting, Others Say It Masks Corporate Un-sustainability (11 July 2006)
§ Taking Account of Corporate Social Responsibility Reports (15 September 2005)
§ Gap and Nike Engage Stakeholders For Assurance Statements on Sustainability Reports (14 July 2005)
§ KPMG Finds More Than Half of Fortune 250 Issuing Standalone Sustainability Reports (22 June 2005)
§ Canadian Corporate Sustainability Reporting In Its Infancy, Shows Signs of Growth (8 June 2005)
§ Report Ranks Best German Corporate Sustainability Reports (17 May 2005)
§ Not Just for Corporations: Six Microfinance Banks on Three Continents Use GRI Guidelines (16 March 2005)
§ Web Design, Lobbying Disclosure Fuel Co-Operative Bank Win of UK Sustainability Reporting Awards (23 February 2005)
§ Latin American Forest Products Company Illustrates Best Practice Sustainability Reporting (4 January 2005)
§ Sustainability Reporting Improves, But Falls Short on Linking to Financial Performance (5 November 2004)
§ EHS Auditors Slow to Take Up GRI (22 September 2004)
§ Report Advocates Breaking Down Barriers to Global Corporate Sustainability Reporting (16 September 2004)
§ Trends in Sustainability Reporting (6 July 2004)
§ A Brief History of Sustainability Reporting (2 July 2004)
§ Auditing Sustainability Reporting (21 June 2004)
§ Sustainability Report Awards Reward Disclosure on Environmental, Social Performance (28 April 2004)
§ Survey Says: NGOs Believe Corporate Social Responsibility Reports That Reveal Faults (14 November 2003)
§ Benchmarking Corporate Environmental and Social Reporting (12 July 2001)
· Or:
o SRI World Group >
§ OneReportTM »The Sustainability Reporting Network« >
·