NFRCSR (Non-Financial Reporting and CSR) Resource Centre >
International section >
Latest News Notes and related content Detailed map of International section Sitemap
o Topics >
§ Climate Change and Sustainability Services (CC&S) >>
· Sustainable Insight: Water Scarcity: A dive into global reporting trends (October 2012; .pdf has 20 pp.)
· KPMG International Survey of Corporate Responsibility Reporting 2011 (7 November 2011; .pdf has 36 pp.)
o 34 participating countries: Australia, Brazil, Bulgaria, Canada, Chile, China, Denmark, Finland, France, Germany, Greece, Hungary, India, Israel, Italy, Japan, Mexico, Netherlands, New Zealand, Nigeria, Portugal, Romania, Russia, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Ukraine, United Kingdom (UK), United States (USA)
o The survey examined data from 3,400 companies worldwide, including the Global Fortune 250 and the largest 100 companies in 34 countries and 15 industry sectors.
o By Wim Bartels, John Hickox, Vincent Neate, Sung Woo Kim
· KPMG International survey of corporate responsibility reporting 2008 (.pdf, 27 October 2008, 118 pp.)
o Participating countries: Australia, Brazil, Canada, The Czech Republic, Denmark, Finland, France, Hungary, Italy, Japan, Mexico, Norway, Portugal, Romania, South Africa, South Korea, Spain, Sweden, Switzerland, The Netherlands, The United Kingdom, The United States
· >??>
o KPMG International Survey of Corporate Responsibility Reporting 2005 (.pdf, June 2005, 55 pp.; at GreenBiz)
o KPMG International Survey of Corporate Sustainability Reporting 2002 (.pdf, 2002, 36 pp.; At GPPi Global Public Policy Institute)
o KPMG International Survey of Environmental Reporting 1999 (September 1999; .pdf has 34 pp.; At DARE, Bibliotheek van de Universiteit van Amsterdam)
· CorporateRegister.com > e.g.
o Home >
§ Downloads (login required) >
· CR Reporting Awards 12 Official Report: Global Winners & Reporting Trends (April 2012; .pdf has 43 pp.)
· CR Reporting Awards 11 Official Report: Global Winners & Reporting Trends (March 2011; .pdf has 38 p.)
· CR Reporting Awards 10 Official Report: Global Winners & Reporting Trends (April 2010; .pdf has 36 pp.)
· Unsustainable Reporting (March 2009; .pdf has 20 pp.; By Prof. Graham Hubbard, University of Adelaide)
· CR Reporting Awards 08 Official Report: Global Winners & Reporting Trends (March 2009; .pdf has 36 pp.)
· CR Reporting Awards 07 Official Report: Global Winners & Reporting Trends (March 2008; .pdf has 36 pp.)
· The Corporate Climate Communications Report 2007 (February 2008; .pdf has 56 pp.)
· 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.)
o Reports >
§ Reports
§ Statistics
· Access to this section of the site is restricted to Professional Account holders.
o See related blog post by Elaine Cohen: Condoms, Ice-Cream and Creating Shared Value (4 September 2012)
· >> e.g.
o Global report output by year
o Global report output by sector since 1992
o Report output by country since 1992
o Global report output by type since 1992
o Non-financial reporting status of the FTSE100
o Etc.
§ Awards (CR Reporting Awards – CRRA) > also
· Podcasts
· See also, e.g.:
o Reporting blog (Elaine Cohen): CRRA 10 How will you vote? You WILL vote, right? (13 December 2009)
· Some of the reports profiled on the site have been reviewed. These Expert Reviews have been supplied by independent third parties.
o See also
§ Press Release at 3BL Media: CorporateRegister.com Announces CR Survey (19 March 2013)
· Today CorporateRegister.com launched its first annual global reporting survey ‘CR Perspectives’. This is a great opportunity for anyone interested in corporate responsibility reporting to share their views with the global CR reporting community.
· We are sharing the findings at a special event at the Royal Society, in London on April 29 2013.
· We will also be publishing a full report, available as a free pdf download from CorporateRegister.com in mid-May.
· See also
o blog post by Elaine Cohen: What's your perspective on reporting? (25 March 2013)
· SustainAbility > also
o News >> e.g.
§ Press Release: Experts Trust Ratings Organizations Less Than NGOs and Employees as Judges of Sustainability Performance (29 September 2010; Relating to Findings from GlobeScan's The Sustainability Survey (By GlobeScan and SustainAbility))
· More than 1,200 experts were surveyed in July and August 2010 on topics relating to corporate accountability: transparency and sustainability reporting, rating sustainability performance, and the implications of the Deepwater Horizon oil spill on the sustainability agenda.
o Transparency & Reporting:
§ Sustainability reporting continues to add value. In fact, more than eight in ten experts believe that increasing transparency not only improves a company’s reputation, but its sustainability performance as well.
o Case Studies >
§ UNEP: Research Partnership
· UNEP has been SustainAbility’s main partner in the flagship Global Reporters Program, which has been central to the advancement of corporate reporting best practice worldwide.
· In 2008, we discontinued the general global ranking in order to explore reporting best practice in a particularly dynamic region.
· To further support company efforts to improve sustainability-related transparency and performance, we created the Engaging Stakeholders Program with UNEP as well. Since 1998, Engaging Stakeholders has been the leading forum of its kind – in which corporate members frankly exchange ideas and best practice, and get expert guidance, coaching and consulting from the SustainAbility team, on all aspects of corporate accountability.
o Thinking >
§ Library >
· Popular Tags: reporting & transparency >> e.g.
o Article: Why Your Company Should Produce a Sustainability Report (15 March 2011; Authors: Alicia Ayars and Mark Lee)
o Road to Credibility 2010 - A Survey of Sustainability Reporting in Brazil (28 October 2010; .pdf has 44 pp.)
o The Road to Credibility: A Survey of Sustainability Reporting in Brazil (2008; .pdf has 32 pp.)
o Count me in: The readers’ take on sustainability reporting (2008; .pdf has 44 pp.)
§ released in conjunction with the GRI Readers’ Choice Awards on 8 May 2008
o Tomorrow’s Value (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.
§ See also related article at SocialFunds.com:
· Sustainability Reporting Improving, But Not Necessarily Contributing to True Sustainability (13 November 2006; By Bill Baue)
o »The biennial survey of global reporters by SustainAbility assesses disclosure on sustainability performance, but refrains from directly assessing corporate sustainability performance.«
o Issue Brief: Assurance (2005)
o Issue Brief: Materiality (2004)
o Risk & Opportunity (October 2004; .pdf has 56 pp.; SustainAbility, UNEP & Standard and Poor's) - The Global Reporters 2004 Survey of Corporate Sustainability Reporting
o Trust Us (2002; .pdf has 68 pp.) - The Global Reporters 2002 Survey of Corporate Sustainability Reporting
o The Global Reporters (2000)
o The Internet Reporting Report 1999
o The Social Reporting Report (1999)
o The Non-Reporting Report (1998)
o The 1997 Benchmark Survey (1997)
· UNEP United Nations Environment Programme >
o Resource Efficiency and Sustainable Consumption and Production >
§ Business >
· Sustainable and Responsible Business >
o Reporting >
§ Friends of Paragraph 47
§ Other Reporting Initiatives
§ See also
· historical address here (unep.fr) >
o Initiatives >
§ Global Reporting Initiative
· Context consultancy (UK) >
o Publications > e.g.
§ Corporate Sustainability Excellence in Context (.pdf, February 2009, 36 pp.)
§ Corporate Responsibility Communications in Context 2007 (.pdf, 32 pp.)
§ In Context: Global Corporate Responsibility Reporting Trends 2006 (.pdf, July 2006, 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.«
· Ketchum Pleon Deutschland
o We develop communication strategies and communication programs for companies, institutions, and organizations. And contribute quantifiably toward our clients’ success.
o >??>
§ Global Stakeholder Report 2005 (7 September 2005; .pdf has 80 pp.; In English; Also German version; At GPPI) = Accounting for Good: the Global Stakeholder Report 2005
· 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.«
o »Key finding from Global Stakeholder Report 2005: Companies must base their social responsibility on economic arguments«
· See also
o related article at SocialFunds.com: Taking Account of Corporate Social Responsibility Reports (15 September 2005; By William Baue)
§ Global Stakeholder Report 2003 (November 2003; .pdf has 86 pp.; In German; Together with Fishburn Hedges (UK)) = Global Stakeholder Report 2003: Geteilte Werte? - Die erste weltweite Stakeholder-Befragung zum Non-financial Reporting
· »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.«
· 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.)
· Author(s): Boston College Center for Corporate Citizenship, Edelman, Net Impact, World Business Council for Sustainable Development (WBCSD)
· See also
o 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)
· csr-reporting - thoughts and insights about social and environmental responsibility and sustainability reporting (Blog by Elaine Cohen)
o See also
§ CSR Reporting Blog 2011 ebook (.pdf, 31 March 2012, 276 pp.; At BeyondBusiness)
§ CSR Reporting Blog Book 2009-2010 (.pdf, 9 December 2010, 442 pp.; At BeyondBusiness)
· Complete with spelling mistakes, it also contains all the photos and visuals, all the CSR reporting blog posts and comments since the start of the blog which was in late 2008. It's not indexed but it does have hyperlinks to all the 232 posts from the first until this one on 9th December 2010, and it's a searchable PDF …
· 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
· SRI World Group >
o SocialFunds.com >
§ News >
· News Center >
o By Category >
§ Reporting > e.g.
· Wal-Mart’s First Sustainability Report: Just a Gesture or a Just Account? (19 November 2007)
o See also related articles at:
§ Fortune: Wal-Mart's mixed 'green' bag (16 November 2007; By Marc Gunther)
§ 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)
o >>
§ Large US Companies Continue to Lag in Reporting on Environmental Issues (15 July 2010) - IW Financial and Soyka & Company follow last year's The Road Not Yet Taken with a new study (entitled "Benchmarking Analysis of Disclosed U.S. Corporate Environmental Practices.") that finds many S&P1000 companies insufficiently transparent regarding environmental policies.
§ CSR Reporting by S&P 100 Companies Shows Improvement in 2009, But Disclosure by Companies in Emerging Markets Needs to Improve (23 December 2009; Relating to SIRAN)
o OneReport »The Sustainability Reporting Network«
· GreenBiz.com (USA) > e.g.
o >>
§ All content tagged:
o >>
§ News > e.g.
· A Tale of Two CSR Reports: KBR and Kohl's (27 May 2011; By Tilde Herrera)
· Across Sectors, Companies Report Big Savings from Sustainability (28 June 2010) - ... The following is a peek at some of the reports that crossed our desks over the last seven days
· Corporate Citizenship Reporting Playing Larger Role in Global Companies' Strategies (1 September 2005)
o »Successful global companies are integrating the reporting of their corporate citizenship activities into their firms' basic business missions, according to a new report from The Conference Board.«
o >>
§ Blogs > e.g.
· The True Cost of the S&P 500 (5 February 2013; By Richard Mattison, Trucost) - Relating to True Cost of Food & Beverage and Retail sectors
o … To get a snapshot of how well companies are managing their environmental performance, we assessed the disclosure of impacts resulting directly from companies’ direct operations. …
o … How does this compare to disclosure of supply chain impacts? …
· What will it take for integrated reporting to go mainstream? (3 December 2012; By Lorraine Smith and Leah Haygood)
· Sustainability reporting is a journey (25 October 2012; By Tim Wirtz, Shelton Group)
· 5 tips for corporations on human rights reporting (6 July 2012; By Chloë Poynton)
· There's Still No Accounting for Sustainability (but That'll Change) (26 February 2012; Chrissy Coughlin, Nature of Business radio – interview with Brendan LeBlanc, Ernst & Young)
· The 6 Biggest Trends in Sustainability Reporting (30 January 2012; By Ann Goodman)
o At the GreenBiz Forum in New York City last week, Ernst & Young offered a preview of fall 2011 survey results of sustainability program and reporting trends at leading companies in 24 sectors. Of the more than 270 respondents, 85 percent are based in the U.S.
· What 'Where the Wild Things Are' Can Teach Us About CSR Reports (7 June 2011; By Beth Shiroishi, AT&T)
· Why Sustainability Reporting Is Revolutionary (12 May 2011; By Hannah Jones) - The following was adapted from the acceptance speech given by Nike's Hannah Jones at the Ceres-ACCA North American Awards for Sustainability Reporting, where Nike won top honors for Best Sustainability Report.
o See also related article at Environmental Leader:
§ From Environmental to Value Reporting (21 June 2011; By Michel Gelobter, Chief Green Officer, Hara)
· How Leading Firms Make their Sustainability Reports Stand Out (3 May 2011; By Paul Baier)
· Henkel's 20-Year View of Sustainability Reporting (25 April 2011; By Joel Makower)
· Metrics and Standards Become the Rule (10 February 2010; By Joel Makower)
· 10 Carbon Reporting Trends that Defined 2010 (7 January 2011; By Paul Baier, Groom Energy)
· Does CSR Reporting Help the Planet, or Just Help Reporting? (30 September 2010; By Paul Leavoy)
· How to Sell Sustainability Reporting to Your CEO (2 August 2010; By Karen Janowski, EcoStrategy Group)
· Cleaning Up BP's Stain on CSR Reports (27 July 2010; By Todd Cort, Two Tomorrows (North America))
· Getting Up to Speed on Triple Bottom Line Reporting (22 July 2010; By Debbie Van Der Hyde; Relating to a workshop on Triple Bottom Line Reporting offered by Sustainable Seattle)
· Getting Real About Measurement: How to Size Up the Triple Bottom Line (26 January 2010; By Melissa Schweisguth; Relating to Mark W. McElroy, Ph.D., the director of research for the Center for Sustainability Performance at Deloitte Consulting, who has developed a methodology called context-based sustainability management)
· CSR Reports: Absolutely Radical or Relatively Transparent? (9 July 2009; By Melissa Schweisguth) – relating to relative and absolute metrics
· Live from the Ceres Conference: Corporate Sustainability Reporting and Beyond (15 April 2009; By Amie Vaccaro)
· The Doctor Is In: Sustainability Reporting for Corporate Health (August 2007; By Chad Upham, Covive) - Nine Healthy Benefits of Sustainability Reporting
· Improving the Credibility of Environmental Reporting (October 2005; By Andy Gouldson and Rory Sullivan)
· CSR Reporting: Current Practices and Future Trends (June 2005; By Gil Friend)
· Why not »Sustainability Fundamentals« in Corporate Reporting? (June 2005; By Jean Rogers, Arup; First published at Ethical Corporation, 25 February 2005)
· CSR Reporting and Company Performance: Correlations (April 2005; By Gil friend)
· Lessons Learned »Your environmental management questions answered by three veterans of life in the trenches.« (October 2004) >
o Now that companies have been issuing external EH&S and sustainability reports for the better part of the past ten years, what lessons have been learned?
o Why don't more companies issue combined financial and EH&S/sustainability reports?
· The Business Case for Non-Financial Reporting (November 2002; By Simon Zadek)
o Research & Networking >
§ Reports
o >>
§ State of Green Business (annually, first report in January 2008) >>
· The reports take stock of green business activities in the United States, and feature The GreenBiz Index, a set of indicators of green business progress: also chapter on
o Corporate Reporting / Disclosure & Transparency
§ See also, e.g.:
· SocialFunds: Natural Capital and Integrated Reporting Among Trends for 2013 (18 February 2013)
· Related blog post: Next Generation Sustainability Reporting, and Getting Up to Speed Today (2 February 2011; By Matthew Wheeland) - If the size of the crowd in today's "Next Generation Sustainability Reporting" session at the State of Green Business report is any indicator, this is one of the hottest topics around. …
· Related article at Environmental Leader: Corporates Save Paper, But Reports Not Stacking Up (1 February 2011) - … GreenBiz’s State of Green Business 2011 report says that U.S. companies lag behind European and Asian firms on corporate reporting, with even S&P 500 companies in the Carbon Disclosure Project’s Leadership Index scoring significantly lower than their overseas counterparts.
o Search: »sustainability reporting«
· EL Environmental Leader »Energy & Environmental News for Business« (Fort Collins, Colorado, USA) > e.g.
o All Topics >
§ Environmental Reporting > e.g.
· Writing Disruptive Corporate Responsibility Reports (6 June 2012; By John Rooks (The SOAP Group))
· Getting the Most Out of GRI and Sustainability Reporting (13 October 2011; By John Hovsepian, EBI Consulting)
· Evolution of Corporate Reporting (25 May 2011; Janet DeDonato, CEO, Methodologie)
· Sustainability Strategies on the Rise, But Fewer in US (18 April 2011)
o Relating to a survey by KPMG: Corporate sustainability: A progress report (18 April 2011; .pdf has 40 pp.; In cooperation with the Economist Intelligence Unit (EIU)
§ The publication also outlines the following: also
· Firms are increasingly measuring and reporting their sustainability performance.
· Seven Must-Ask Sustainability Report Questions (28 October 2010)
o Relating to:
§ Ernst & Young > Services > Specialty Services > Climate Change and Sustainability Services (CCaSS) >>
· Seven questions for CEOs considering sustainability = Sustainability reporting: Seven things CEOs and boards should ask = Seven questions CEOs and boards should ask about ‘triple bottom line’ reporting (October 2010; .pdf has 32 pp.)
· John Elkington On Sustainability Reporting Trends (19 May 2010; Video, 2:22)
· Sustainability Reporting Still Used As PR Tool (16 September 2008; Relating to the research Measuring the Transparency of Environmental Sustainability Reporting Through Websites of Fortune 50 Corporations (.pdf, 6 pp.); By KDPaine & Partners; See also related blog post)
· Does Anyone Read Your CSR Report? Year 2 (24 October 2007)
§ Finance & Reporting > e.g.
· Corporate Sustainability Drives Public Confidence, Survey Finds (10 April 2013; Relating to a survey conducted by Hill+Knowlton Strategies) >
o News at Hill+Knowlton Strategies: Companies Build Public Trust Through Sustainability Reporting, New Research Shows (9 April 2013)
· GRI and CDP Detail Expanded Services (25 July 2011)
o Services offered by the Global Reporting Initiative (GRI) and Carbon Disclosure Project (CDP) are evolving to help companies at every stage of their reporting, representatives from the two organizations said last week.
o CDP development manager Patrick Crawford and GRI technical development manager Bastian Buck were speaking on an Environmental Leader webinar, The Business Case for Sustainability Disclosure.
o >
§ White Papers >
· White Paper Topics: Reporting
§ EL PRO (to subscribe) >
· EL Insights: Sustainability Reporting, Issue 25 – July 19, 2011
o Issues >
§ Environment >
o News & Events >> e.g.
§ UN Global Compact's CEO Water Mandate Announces Corporate Water Disclosure Guidelines (27 August 2012) - Provides First Common Approach to Water Reporting >
· Pacific Institute: Corporate Water Disclosure Guidelines (.pdf, August 2012, 108 pp.)
§ 11 March 2009 - Global Release: Water Disclosure 2.0, and Independent Review of The CEO Water Mandate (in partnership with the Pacific Institute) >
· Water Disclosure 2.0 - Assessment of Current and Emerging Practice in Corporate Water Reporting (.pdf, 69 pp.; By Jason Morrison and Peter Schulte, Pacific Institute) examines and analyzes corporate reporting on water sustainability for 110 companies across 11 water-intensive sectors.
o Publications >
§ Reports and Research > e.g.
· Water Disclosure 2.0: Assessment of Current and Emerging Practice in Corporate Water Reporting (March 2009; .pdf has 69 pp.; By Pacific Institute for The CEO Water Mandate)
· Corporate Reporting on Water: A Review of 11 Global Industries (May 2007; .pdf has 90 pp.; By Mari Morikawa, Jason Morrison, and Dr. Peter H. Gleick)
· Environmental Expert >> e.g.
o Closing the Credibility Gap: the Challenges of Corporate Responsibility Reporting (Article by Richard MacLean and Kathee Rebernak; From Environmental Quality Management, Summer 2007; .pdf has 6 pp.)
· Sustainable Brands »The Bridge to Better Brands« (Sustainable Life Media; Headquarters: Burlingame, CA, USA) >
o Events >
§ Redefining Value: The New Metrics of Sustainable Business (27-28 September 2012)
§ Sustainable Business Metrics = Redefining Value: The New Metrics of Sustainable Business (The Wharton School, University of Pennsylvania (24 October 2011))
o News & Views >
§ Articles by Keyword:
· Communicating Sustainability
· CSR Reporting >> e.g.
o Social Impact Reporting in a Fast-Changing Landscape (27 September 2012; By Sandy Skees) - On a recent #CSRchat, hosted by Elaine Cohen of Beyond Business and Susan McPherson of Fenton Communications …
o CSR Reporting 2.0: From Stats To Stories (March 2012; By Sharon Beattie, Softchoice)
o Learning > also
§ Learning Library
· Here you can search and access a wealth of learning resources -- from research and whitepapers, to videos, webinars, slideshows and more.
· > also
o Category:
§ Communicating Sustainability
· Good Company: Vault's CSR Blog (By Aman Singh Das; Updated ??) >> e.g.
o 7 Conflicting Trends: Fortune 100 Annual Reports & CSR (18 July 2011; By Michael Sater)
o The Business Case for CSR Reporting: Intel's 10th Annual CSR Report (18 May 2011)
o Arguing For an Integrated Annual Report: Too Much Data, Too much Irrelevance? (8 June 2010; By Aman Singh)
· Speaking Sustainability (Blog by Jim Nail) - Can a company avoid "greenwash" in communicating sustainability? >>
o Why most CSR reports fail, Part 2: Message Strategy (28 January 2011)
o Why most CSR reports fail, Part 1: Leadership (13 January 2011)
· Boston University >> The Frederick S. Pardee Center for the Study of the Longer-Range Future >> Issues in Brief >>
o The Future of Corporate Social Responsibility Reporting (.pdf, January 2011, 8 pp.; By Matthew Maguire)
· Triple Pundit >
o News & Analysis >
§ Top Categories: also
· Global Reporting Initiative & CSR Reporting
o >> e.g.
§ By CSRHUB:
· 10 Trends in Corporate Disclosure (16 February 2012)
§ By Deborah Fleischer (Green Impact; See here): e.g.
· Symantec: Trends in Sustainability Reporting (11 October 2010)
o This piece focuses on the business case for reporting and highlights Symantec’s new on-line corporate responsibility report.
§ By Raz Godelnik:
· What is Sustainability Reporting? 8 Tips for the Casual Reader (28 August 2012)
· 5 Sustainability Reporting Issues on CSR Executives’ Minds (12 July 2012)
· Back to Basics: What is CSR Reporting? (6 June 2012)
§ By Jennifer Hicks (WordsWork Consulting):
· CSR Reporting—and Interest in What It Shows—Is Gaining Steam (13 May 2010)
§ By Leon Kaye:
· The Top 10 CSR and Sustainability Reports of 2012 (31 December 2012)
§ By Nancy Mancilla (ISOS Group):
· Using GRI to Compare Apples to Apples in Sustainability Reporting (16 August 2011; By Nancy Mancilla, ISOS Group)
· How Balanced Are CSR Reports? (18 May 2010)
o See also related blog post by Elaine Cohen: CSR Reporting Harmony (18 May 2010)
§ By Cindy Mehallow (principal of CRM Communications):
· Where Sustainability Reporting is Headed: An E&Y and GreenBiz Survey (27 January 2012)
· Is One-way Corporate Responsibility Reporting Dead? (10 June 2011; By Cindy Mehallow) - Last week I attended my first Ethical Corporation conference — their first Responsible Business Summit in New York. …
· CSR Reporting: When is Enough, Enough? Views from Intel and Merck (19 April 2010)
· CSR Reporting: An Insider’s Update on the Latest from GRI (2 April 2010)
· Waste of Paper or Wellspring of Opportunity? The True Value of CSR Reports (9 December 2009)
· What to Report on? How Two CSR Leaders Decide (21 November 2009; Relating to Gap pand FedEx)
§ By Andrea Newell:
· 10 Outstanding CSR Reports (23 May 2012)
· The Toronto Sustainability Speaker Series (TSSS; = ecoopportunity.net; Founder: Brad Zarnett, Canada) >>
o Sustainability Reporting: A few tricks can save you from a lot of heartache (11 July 2012; By Jennifer Woofter)
· The EthiSpot - Communicating Sustainability (By True Blue Communications LLC, President: Michelle Bernhart) >> e.g.
o Top 10 Reasons to Do a CSR Report (9 December 2009)
o Top Five Reasons to Start Your CSR/Sustainability Report Right Now (23 October 2009)
· OpenEyeWorld.com >> e.g.
o Sustainability Expert Exchange (SEE) >> e.g.
§ Sustainability Reporting Best Practices (31 May - 2 June 2011)
· three discussion streams on Assurance, Interactive Technology, and Standards & Practices
· Verdantix is an independent analyst firm. We offer unique strategic and commercial analysis of climate change, sustainability and energy issues. > e.g.
o Research > e.g.
§ Sustainability >
· Sustainability Reporting > e.g.
o Corporate Sustainability Reporting Budgets And Priorities (2 January 2013; available to Verdantix clients)
§ This report helps executives in sustainability, marketing and communications roles and firms selling into these functions, to understand where responsibility and budgets lie for corporate sustainability reporting activities.
§ Verdantix spoke to 250 sustainability leaders in 13 countries across 21 industries.
· 2degrees (Oxford, UK)
o 2degrees is the world's leading business community for driving growth, efficiency and profit through sustainability. More than just a technology platform, news site or network, 2degrees is a managed service for businesses and professionals: the most knowledgeable and active sustainable business community anywhere.
o > e.g.
§ Groups
· 2degrees is based on Working Groups. Each Working Group brings together people, resources and news around a specific sustainable business challenge.
· >
· 3BL Media >
o Search: »Reporting«
· Justmeans > also
o CSR News:
§ Justmeans Staff Editorials:
· Corporate Social responsibility > e.g.
o CSR and the art of communication (10 December 2010; By Sarah Brown)
§ A pan-European study is the first of its kind to examine how the top 250 companies in Europe communicate their CSR activities. The study, CSR Communication: Exploring European cross-national differences and tendencies (At SlideShare; 60 pages; Or .pdf at ReportingRSE), was a joint venture between the IE School of Communication in Spain, the University of Cambridge, and the Fondazione Universita IULM in Italy.
o Events >>
§ 2011 Redefining Value: Integrated Reporting and Measuring Sustainability Conference (London, 25 March 2011; Or here) - A full day of best practices on how companies are integrating financial and non-financial KPIs.
· See also related blog post by Elaine Cohen: A very tasty CSR conference (1 April 2011)
§ Measuring What Matters - (London, 14 December 2010)
· Justmeans' Executive Education helps leaders navigate the complexities of managing in a world rapidly adopting sustainable business practices. The Measuring What Matters workshop will help senior leaders in CSR, IR, and Communications explore the growth of non-financial reporting and its implications for long term performance. This unique, full-day program, will explore three important areas in managing sustainability within medium and large companies:
o Part A.) Best Practices in Corporate Non-Financial Reporting using the GRI framework for Long Term Sustainability
o Part B.) Green Ranking and Indices – Relevance for Long Term Sustainability
o Part C.) Ten Case Studies on Corporate Non-Financial Reporting in an Age of Social Media
§ Conversation started by Martin Smith: Is the CSR Report dead? Does anyone read these silly things?
· See also
o related blog post by Elaine Cohen: Don't shoot the piano player (3 February 2010) - … Killing reporting is like shooting the piano player. Get the piano tuned and the report will turn out fine. And, frankly, we will all enjoy the music a whole lot better.
· Emotive Brand (San Francisco, CA) >
o Thought Leadership > Emotive Thinking >
§ Sustainability 101 (2012)
· See also:
o 3BL Media >> e.g.
§ The Future of Sustainability Reporting: 10 Trends (10 October 2012; By Emotive Brand)
§ Five Reasons Your Business Needs a Sustainability Report (9 August 2012; By Emotive Brand)
§ Trends in Sustainability Reporting (5 May 2012)
· FabianPattberg.com >> e.g.
o How To Read A Sustainability Report (13 October 2008)
· GBS Good Business Sense (Founder: Bushra Azhar, Saudi Arabia) - Sustainability knowledge advisory based in Middle East >> e.g.
o Selling a CSR Report: How to Craft the Perfect Pitch (31 March 2012)
· Sustainability Advisory Group (Founding Director: Maria Sillanpää; Ex AccountAbility) is a leading alliance of strategists and specialists. We operate internationally through representatives across the world. > e.g.
o News >
§ Think Wider Volume One: Global trends in Sustainability Reporting >
· Global trends in sustainability reporting Journey to Excellence: Building Advantage through Sustainability Reporting (.pdf, October 2009, 7 pp.; By Maria Sillanpaa and Abbe Le Pelley)
o In this article we explore the role of sustainability reporting and how business can ensure that it gets the best returns from its investment.
· A|HEAD|ahead – Blog by Ralph Thurm (Deloitte, GRI, Siemens) on the future of sustainability and lessons from the past
· CSR Asia – Corporate Social Responsibility in Asia >> e.g.
o Sustainability report design – a missed opportunity? (19 December 2012; By Esther Teh)
o Reasons not to report on sustainability performance (7 September 2011; By Rikke Netterstrom)
o Beyond fluffy bunnies - some thoughts on how to improve 'community' sections in CSR reports (29 July 2009; By Michelle Brown)
o The end of the glossy report? The future for CSR reporting (2 July 2009; By Richard Welford)
· Ethical Corporation > e.g.
o >>
§ »Search this site«
o Communications & Reporting >> e.g.
§ Sustainability reporting - The dog that didn’t bark (10 December 2012) - That companies are making false sustainability claims isn’t the scandal – it’s that nobody noticed, says Mallen Baker
· See also
o article at GRI Global Reporting Initiative: Taking responsibility a discussion about report quality (10 January 2013) - Relating to »credibility of the GRI Application Level Check system, and the role that GRI should be playing in ensuring report quality.«
o Blog post by Elaine Cohen: False Claims in Sustainability Reports (17 November 2012; Relating to inconsistency in the claims made about what was disclosed (GRI Index) and the actual disclosures)
§ Report more, report better (25 September 2012; By Stephen Gardner) - There’s a clear link between reporting transparency and corporate performance
§ Sustainability Reporting Briefing: Case study - Unilever - Sustainable living made real? (5 September 2012; By Stephen Gardner)
§ Sustainability Reporting Briefing: Case study - Puma - Puma’s environmental profit and loss innovation (5 September 2012; By Stephen Gardner)
§ Sustainability Reporting Briefing: Part 3 - Data collection - Find the right reporting balance (5 September 2012; By Stephen Gardner)
§ Sustainability Reporting Briefing: Part 2 - Integrated reporting - The complete picture (5 September 2012; By Stephen Gardner)
§ Sustainability Reporting Briefing: Part 1 - Best practice - Reporting gains ground and credibility (4 September 2012; By Stephen Gardner with additional reporting by Sandra Pointel)
§ Reporting Briefing Part 3: New media - Net impact (1 November 2010; By Rajesh Chhabara; Also here (.pdf, 2 pp.) ??) - New media techniques mean that companies have many more options for engaging with their stakeholders
§ Reporting Briefing Part 4: Consumer engagement - Daring to talk the talk (1 November 2010; By Rajesh Chhabara) - Modern media can help companies talk directly and honestly with customers about their sustainability credentials. It can prove a high-wire act
§ Reporting Briefing Part 2: Online reporting - Make it regular (1 November 2010; By Rajesh Chhabara) - Frequently updated web-based reporting can be more effective and efficient than a once-a-year snapshot
§ Reporting Briefing Part 1: Impact assessment - Know thyself and reap the rewards (1 November 2010; By Eric Marx) - For companies to really get to grips with how their businesses work, they need to analyse and report on their impact
§ Opinion: Letter from America: Dont let the message go soft (31 August 2010) - Peter Knight says firmly grounded reporting should be the basis for the next generation of sustainability messages
§ Opinion: The future of corporate responsibility and sustainability reporting: Integration (15 March 2010) - Integrated sustainability and financial reporting is an ethical obligation, argue Robert G. Eccles and Michael P. Krzus
· Relating to their book, One Report: Integrated Reporting for a Sustainable Society
· Note: About »integrated reporting« see this nfrcsr page
§ Review: Monsanto 2008-2009 corporate responsibility and sustainability report – Educating and influencing, but not reporting (1 February 2010; By Kristina Babbitt) - Monsanto fights its corner in the GM debate, but fails to provide a balanced report
§ Reporting in recession – Why bother reporting? (2 April 2009) - Sustainability reporting makes even more sense in a hostile economic environment, says Kathee Rebernak
§ Special Reports: Non-financial reporting – Learning from Denmark - Danish reporting rules (10 March 2009; By Ben Cooper) - Companies and investment analysts are divided on the benefits of integrating non-financial information into annual reports
§ Debate – Reporting – GRI: sinking or swimming? (6 March 2008; Special Reports) - GRI isn’t working for Mallen Baker. Andy Savitz says it’s still on track
§ CSR and sustainability reports, is there really any point in mailing them? (5 March 2008; By Toby Webb)
o >>
§ The contrarian – Reporting contradictions (7 June 2009) - Praising so-called evil companies for good corporate responsibility reporting is better than bashing them for what they are, argues Jon Entine
§ Responsibility reporting – Now write a shorter letter, better (11 December 2007; Columnists; By Mallen Baker)
§ Report Reviews: Reporting review of the year - Corporate responsibility reporting - The best of times, the worst of times (14 December 2006)
· Report reviewers Kathee Rebernak and Aleksandra Dobkowski-Joy share their picks and pans for 2006 – and their hopes for 2007
§ Corporate ethical reporting - Time to give up? (19 October 2006; Columnists; Solitaire Townsend)
§ The state of global reporting in 2006 - Do we really need more rules? (15 August 2006; Columnists; By: Roger Cowe)
§ Sustainability reporting – No magic button, just hard work (25 May 2006; Strategy & Management; By: Aleksandra Dobkowski-Joy and Kathee Rebernak)
· »Effective sustainability reporting begins with a conversation and common sense. Here’s a quick tour of today’s reporting musts by Ethical Corporation’s regular report reviewers«
§ CSR communications - Targeted, inclusive reporting is the answer (10 April 2006; Columnists; By: Roger Cowe)
· »Another batch of winners and another bucket of questions were revealed at the recent European Commission conference on corporate citizenship reporting«
§ The value of reporting (12 October 2005; Columnists; By Roger Cowe)
§ Corporate reporting – Global reporting evolves (13 September 2005; Strategy & Management; By: Nick Underdown)
§ Why mandatory reporting has fallen from the EU agenda (19 August 2005; News, Europe)
§ CSR reporting faces its next challenge (31 July 2005; Columnists; By: Mallen Baker)
§ Reporting by numbers (29 July 2005; Editorials)
§ GRI seeks help compiling its first sustainability report (4 August 2004; World News)
§ Sustainability reporting on the rise in Australia (28 July 2004; News, Asia-Pacific)
o Podcasts > e.g.
§ How to get value from your corporate sustainability reporting (9 May 2011) - Merck’s corporate responsibility director Eric Dziedzic speaks with our New York correspondent Jeni Bauser about how reporting is evolving in 2011.
o >
§ Events (Conferences) > e.g.
· 6th Annual CR Reporting and Communications Summit (November 2012, London)
o See also, e.g.:
§ Press Release: HP, BMW, Interface, Centrica, Bloomberg tackle stakeholder engagement and reporting strategy (25 September 2012) - A new conference format plus Reporting X Factor hits this year's CR Reporting Summit
· 5th CR Reporting & Communications Summit Europe (November 2011, London, UK)
o See also related blog post by Toby Webb: Five lessons from our reporting and comms conference 2011 (22 November 2011)
· Sustainability Reporting & Communications USA (September 2011, NY/Chicago, USA)
· Corporate Responsibility Reporting & Communications Summit (25-26 November 2010, London)
o See also related blog post by Elaine Cohen: What they said at the CSR conference (30 November 2010)
· Corporate Responsibility Reporting & Communications Summit (25-26 November 2009, London)
· The Global Corporate Responsibility Reporting Summit (11-12 June 2009, Brussels)
· Corporate Responsibility Reporting & Communications Summit (25-26 November 2008, London)
o See also, e.g.: Quotes from the reporting conference (5 December 2008; Blog post by Elaine Cohen)
· The Global Corporate Responsibility Reporting Summit (3-4 March 2008, Berlin)
· The Corporate Responsibility Reporting and Communications Conference (13-14 November 2007, London)
· How to Manage Stakeholder Dialogue and Corporate Social Reporting (4-5 November 2003, London)
· >>
o Free briefing on CR Reporting best practice (2011)
§ Reports > e.g.
· How to measure socio-economic impact = Social and economic impact: measurement, evaluation and reporting (September 2010) - A must-have guide for companies operating in emerging markets and vulnerable communities
o See also
§ Related article at Ethical Corporation: Impact assessment: How to report about reality (20 October 2010; By Peter Davis)
§ related blog posts by Elaine Cohen:
· Measuring socio-economic impacts : new report (25 September 2010)
· How do you measure sustainability? (30 August 2010)
o >>
§ Founder's blog (Toby Webb) >> e.g.
· Six ways to give your sustainability report the 'X Factor' (22 November 2012)
o See also this blog post by Elaine Cohen: The Reporting X Factor (23 November 2012)
· Ten thoughts on sustainability reporting trends/issues (20 November 2012)
· Sustainability reporting in 2011: Highlights and trends (14 November 2011) - I'm chairing Ethical Corporation's annual corporate sustainability/reporting conference this week in London. …
· Reporting trends, some predictions, part two of four (28 September 2010)
· Reporting trends, some predictions, part one of four (10 September 2010)
· New push on integrated reporting (3 August 2010; Relating to the IIRC)
· What are the biggest issues in sustainability reporting? (21 July 2010)
o … One project we're working on is where our customers are at when it comes to reporting.
o What do they want to talk about at our annual conference on reporting and communications?, we asked ourselves. …
· My beef with integrated sustainability/financial reporting (16 June 2010) - (An alternative title to this post might read: Integrated reporting and why Marshall McLuhan was right)
· Presentation on corporate responsibility reporting, some stats and views (26 February 2010)
· Some good examples of how reporting is evolving (4 December 2009)
· Ten lessons from our reporting conference this week (26 November 2009)
· Five reasons I WILL read your corporate responsibility messages (22 November 2009)
· Twelve reasons why I won't read your corporate responsibility report (19 November 2009)
· More thoughts on improving CSR reporting... (16 June 2009)
· Thoughts on the future of CSR/Sustainability reporting (8 June 2009)
· More on corporate responsibility communications (30 April 2009)
· Why people don't read your corporate responsibility reports (27 April 2009)
· CSRinfo (Manager: Liliana Anam, Poland) > also
o Rejestr raportów >
§ O raportowaniu (= Raportowanie CSR)
o >>
§ Tag: Raportowanie
· CSR Europe »The European business network for CSR« > e.g.
o Services > Best Practice Exchange and Tool Development > e.g.
§ Search company CSR Solutions >
· Choose your CSR issue:
o News >
§ Search News >
· Select CSR Theme: Communications and Reporting
§ >> e.g.
· CSR reports overlook economic inequality issues, study says (27 September 2010)
o … For the study published on September 24 in the the Journal of Corporate Citizenship, Lifeworth Consulting analysed the reports classified as A+ by the Global Reporting Initiative in 2009. …
o Events >
§ Search Events (??) >
· Select CSR Theme: Communications and Reporting
o »Search« might be useful
· EABIS European Academy of Business in Society > e.g.
o Resources >
§ Links >
· General:
o EABIS-EFMD Business in Society Gateway >
§ Resources >
· Search Resources:
o Category:
· Qfinance.com (Bloomsbury Publishing) >
o Balance Sheets Viewpoints >
§ Sustainability Reporting and Assurance—A Market-Driven Transformation (By Brendan LeBlanc and Barruch Ben-Zekry, Ernst & Young LLP’s Americas climate change and sustainability services practice)
o Governance and Ethics > Business Ethics > Viewpoints >
§ Viewpoint: Wim Bartels (KPMG): The Growth of Sustainability Reporting
· FT.com Financial Times > e.g.
o >>
§ Do corporate citizenship reports matter? (10 August 2011; By Michael Skapinker; Relating to General Electric’s latest Citizenship Report)
§ Good companies need more than words (25 May 2011; By Michael Skapinker)
o Partnership Publishing >>
§ Understanding Reporting (12 October 2007; 10 articles) > e.g.
· Beyond finance: Coming Clean (By Jennifer Hughes) - As environmental and social concerns move up the corporate agenda, organisations are under growing pressure to include their sustainable business practices within their company reports
· Building Public Trust Awards (By Rod Newing) - Judges for the fifth annual awards to recognise excellence in corporate reporting explain the reasons behind their choices
· Comment: Measuring success in reporting (By Sir Andrew Likierman) - Organisations will always struggle to satisfy all stakeholders
· GreenMonk (Tom Raftery, RedMonk, open source analyst company) >> e.g.
o Sustainability reporting in tech companies – the hardware vs software divide (6 July 2010; By Tom Raftery)
o Tech company sustainability reports reviewed (25 May 2010)
o Tag: Sustainability Reporting > e.g.
§ Why Create a CSR Report? Because of a Real Return on Investment (5 January 2011; By Daniel Roberts, RAAS Consulting)
· Companies should create a CSR (Corporate Social Responsibility) report because of the a real ROI they stand to gain, either through reduced costs or increased revenue, or both. The key drivers include investors, market expectations, competitors, regulators, employees, and communities. Each of these drivers has at its core either increasing revenues, or reducing costs.
· European Commission >
o Internal Market > e.g.
§ Single Market Policies: Business environment > Accounting – Financial Reporting >>
o The European Commission adopted on 16 April 2013 a proposal for a directive enhancing the transparency of certain large companies on social and environmental matters. …
o >
§ Frequently asked questions
§ Impact Assessment: e.g.
· Full text (.pdf, 2013, 88 pp.)
§ Public consultation on disclosure of non-financial information by companies
· Period of consultation: From 22.11.2010 to 28.01.2011
· Objective of the consultation: The Services of DG MARKT are conducting a public consultation in order to gather stakeholders’ views on ways to improve the disclosure by enterprises of non-financial information.
· > also
o Question 2:
§ Have you evaluated the effects, and costs and benefits, of any current corporate disclosure of environmental and social information?
· > e.g.
o View the contributions:
§ Contributions authorised for publication
§ Study on “Disclosure of Non-Financial Information by Companies” (.pdf, December 2011, 50 pp.; Conducted by the Centre for Strategy and Evaluation Services (CSES)) >
· 3. Costs and benefits
· CSRwire »The Corporate Social Responsibility Newswire« >> e.g.
o >
§ Blog >
· Series >
o CSR and Sustainability Reporting: The Practitioner's Corner (February 2012 - )
o Press Release: Bloomberg and Dow Chemical Top Rankings of GRI Application in New BPA Research Report (11 April 2013) > relating to
§ Applying GRI Guidelines for Effective Reporting: A Review of Global Media Companies' CR Reports
· The research report is an analysis of top US and international companies’ annual reports to identify key corporate responsibility (CR) reporting trends. The study focuses on global media sector companies that issue CR reports, and compares the level of reporting in the media sector against the larger universe of Fortune 100 companies issuing CR reports, as well as companies in South Africa where sustainability reporting is mandated.
o Blog = CSRwire Talkback: Expanding the Dialogue: AMD Crowdsources Corporate Responsibility [Reporting] (30 May 2012; By Tim Mohin) - A veteran CSR reporter examines the commercialization of corporate responsibility.
o Blog = CSRwire Talkback: The True Value of CSR Reporting: In Conversation with Campbell Soup's VP for CSR (24 May 2012; By Aman Singh)
o CSRlive Commentary by Elaine Cohen: Sustainability Reports: Don't ask "if," ask "how" (2 November 2010) - Four studies were published recently … (relating to studies from PwC, Radley Yeldar (UK & Europe), Lundquist)
§ See also
· Related post by Elaine Cohen at her Blog: 12 CSR Reporting Trends for 2011 (14 November 2010)
o CSRlive Commentary by Elaine Cohen: Hershey's baptism of fire and the impact of shadow reporting (11 October 2010; Relating to »alternative reporting«) - Hershey's knows what it's like to be shadowed. The minute the company published its first CSR report, activists shadowed it. But is this really an effective way of calling attention to the sustainability shortcomings of corporations?
§ See also:
· CSEAR Blog: Shadow Accounts - An Introduction
o CSRlive Commentary by Elaine Cohen: G1000: Making Sustainability Investable (15 September 2010)
§ Relating to The Global 1000 Sustainable Performance Leaders (At Justmeans; At the heart of the ranking is CRD Analytics' Smartview® proprietary methodology which also powers the NASDAQ OMX CRD Global Sustainability 50 Index)
§ There will no doubt be skeptics and disbelievers. Much of the data that forms the ranking is derived from Companies' own voluntary CSR Reporting, and even after verification, there may be inaccuracies and errors. … The prominence assigned to disclosure, rather than just actual performance, may hit a nerve with some. …
§ See also
· News at GRI Global Reporting Initiative: CRD Analytics launches sustainable performance ranking based on GRI Guidelines (5 October 2010)
· blog post by Elaine Cohen at her blog: The Race to Rank (18 September 2010)
o … One of the important factors in this methodology is the integration of actual performance as well as disclosure. …
o Groundbreaking 93-Page CSR Insight™ Report Just Published On Global Sustainability Regulation, Metrics, and Trends (8 February 2010; Complimentary to all CSR Insight™ Members and Subscribers)
§ »Our three Reports are published semi-annually, in March and September, and are the first Reports to systematically examine and analyze important developments globally in ESG Regulation, ESG Metrics, and ESG Public Policy.«
§ See also related article at Environmental Leader: 10 Trends in Sustainability Reporting (10 February 2010)
o GE, IBM Best at Human Capital Reporting - What the Fortune 100 Tells Wall Street About Human Capital (22 February 2007; Publication by Creelman Research and The RBL Group; Available for purchase)
o Guess What? People Do Read CSR Reports (22 April 2004)
§ »Consumers in North America, Europe, and Australia are consulting corporate social and environmental reports more commonly than originally thought, reveals a recent international survey conducted by GlobeScan Inc. (formerly Environics International).«
· CMD Center for Media and Democracy (Publishers of PR Watch)
o »Search« might be useful
· Eldis »sharing the best in development policy, practice and research« > e.g.
o Topics > Resource guides > Corporate responsibility > Frameworks and tools >
· Business & Human Rights Resource Centre
o Simple »Search« and »More search options« can be very useful.»
o browse the online library > e.g.
§ All topics >
· Company policy/steps >
· Principles >
o >
§ Tools & Guidance Portal >
· University of Amsterdam (The Netherlands) >> e.g.
o ABS Amsterdam Business School >> e.g.
§ Prof.dr. Ans Kolk
· SSRN Social Science Research Network
o »is devoted to the rapid worldwide dissemination of social science research and is composed of a number of specialized research networks in each of the social sciences.«
o > e.g.
§ SEIN Social and Environmental Impact Network
§ Browse >
· Social & Environmental Impact Network
§ »Search« might be useful
· Google Scholar Search
· Google Book Search
· GRI Global Reporting Initiative > e.g.
o >
§ Resource Library >> e.g.
· GRI's non-paper on the Renewed EU strategy 2011–2014 for Corporate Social Responsibility (CSR) and the announced EU policy on non-financial information disclosure - "Report or Explain - A smart policy approach for non-financial information disclosure". (.pdf, 5 March 2013, 9 pp.)
· GRI Sustainability Reporting Statistics Publication year 2011 (.pdf, May 2012, 24 pp.)
· GRI Organizational Stakeholders Knowledge Share Portfolio 2011 (.pdf, 16 January 2012, 33 (64) pp.)
o The Knowledge Share 2011 Portfolio is the result of a one-year project featuring Organizational Stakeholders who shared their knowledge on various sustainability reporting topics.
o Principles:
§ IAG - Reporting Principles for Defining Report Content
§ Natura - Stakeholder Engagement
§ ING - Stakeholder Engagement
§ Shell - Content Selection
o Topics
§ Ford - Human Rights reporting
§ Norsk Hydro - Environmental reporting
§ Suncor - Environmental reporting
§ Westpac - Mergers & Acquisitions
o Trends
§ Novo Nordisk - Integrated reporting
§ Telefónica - Multi-tiered reporting
§ Vancity - Linking GRI with AA1000
o Platforms
§ Codelco - Digital reporting
o Processes
§ Rabobank - CSR Performance Management
o See also
§ related news: New GRI publication showcases reporting knowledge of GRI Organizational Stakeholders (7 March 2012)
· Global Action, Local Chain: Moving towards Sustainable Supply Chains (.pdf, July 2011, 48 pp.)
o The aim of this paper is to provide the reader with an insight into sustainability reporting within the supply chains of large multinational buyers.
· GRI Sustainability Reporting Statistics 2010 (.pdf, 16 pp.; By Report Services)
o See also related press release: Sustainability data more reliable, says new figures (11 May 2011)
· Reporting Change: Readers & Reporters Survey 2010 (January 2011; .pdf has 33 pp.; At SustainAbility)
o Commissioned by GRI
o Conducted by Futerra (Solitaire Townsend), KPMG (Wim Bartels) and SustainAbility (Jean-Philippe Renaut)
o Surveyed were over 5,000 readers and writers of sustainability reports globally between late 2009 and early 2010.
o The study explores the purpose of reporting, the reasons for consulting reports, the factors that build trust in an organization’s sustainability commitments, as well as how readers use the information they get from sustainability reports and how that information has affected attitudes and actions.
o The survey delivers a fantastic business case for reporting, but asks hard questions of verification, communications and trustworthiness. Readers know what they want, but not all reports meet those expectations. Alongside the survey results, Reporting Change offers advice to increase the impact and value of your reporting.
o See also:
§ Blog post by Elaine Cohen: The GRI Report Survey Report (22 January 2011)
§ Blog post by Solitaire Townsend (Futerra): Reporting in the Real World (21 January 2011)
§ Blog post by Jean-Philippe Renaut (SustainAbility): The Value of Reporting (21 January 2011)
§ Article at Environmental Leader: Survey: Reporting Indicates Company Sustainability (21 January 2011)
· Carrots and Sticks – Promoting Transparency and Sustainability (.pdf, May 2010, 96 pp.) - An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting
o Our research of existing approaches in the selected 30 countries (Australia, Austria, Belgium, Brazil, Canada, Chile, China, Denmark, Ecuador, Finland, France, Germany, Greece, Hungary, India, Indonesia, Italy, Japan, Luxembourg, Mexico, The Netherlands, Norway, Portugal, South Africa, South Korea, Spain, Sweden, Switzerland, United Kingdom, United States) revealed the following:
§ A total of 142 country standards and/or laws with some form of sustainability-related reporting requirement or guidance (standards, codes and guidelines)
§ Approximately two thirds (65%) of these standards can be classified as mandatory and one third (35%) as voluntary
§ A total of 16 standards with some form of reporting requirement at the global and regional level
§ A total of 14 assurance standards
o Prepared in co-production of: The United Nations Environmental Program (UNEP), KPMG Sustainability (The Netherlands), Unit for Corporate Governance in Africa at the University of Stellenbosch Business School (USB) (South Africa) and The Global Reporting Initiative (GRI)
· The Transparent Economy (.pdf, May 2010, 52 pp.) - Six tigers stalk the global recovery—and how to tame them
o Prepared by Volans (Co-founder: John Elkington)
o What is the future for corporate transparency and sustainability reporting—sometimes called ‘non-‘ or ‘extra-financial’ reporting? This is the question we tackle in The Transparent Economy, a joint report by Volans and the Global Reporting Initiative (GRI).
o The task: to begin looking out to the year 2020, analysing the trends that will drive or constrain greater transparency and accountability.
o The study included an online survey of the GRI community, focusing on seven major trends—subsequently boiled down into the TIGERS agenda:
§ Traceability, Integrated Reporting, Government Leadership, Environmental Boundaries, Rating and Ranking, Shadow Economies
o Recommendations are made for business, financial institutions, governments and individuals.
o See also:
§ Article by John Elkington at chinadialogue: Toward a transparent economy (8 September 2010)
§ YouTube GRITV's Channel >>
· Volans & GRI Research Program - Trends in Future Reporting (9 Parts; Amsterdam GRI Conference, May 2010)
· GRI Reporting in Government Agencies (.pdf, 2010, 16 pp.)
· High Impact Sectors: The Challenge of Reporting on Climate Change (.pdf, December 2009, 88 pp.)
o Launched at the COP15 Climate Change Summit
o This report, combining the wealth of data available to long-term partners GRI and ACCA, provides a unique insight into the degree to which large companies around the world have begun to disclose their GHG accounting and strategies for reduction.
§ Section 1 provides an overview of current climate change initiatives and the changing landscape ahead.
§ Section 2 presents an analysis of carbon reporting disclosures across 14 high-impact industry sectors from 2003 to 2008.
§ Section 3 provides an analysis of carbon reporting disclosures in the BRIC countries (Brazil, Russia, India, China) and South Africa.
§ Section 4 comprises a series of expert perspectives on the corporate response to climate change.
o Companies’ reports were assessed against a set of 45 criteria which were split into six ‘criteria groups’: Policy, Governance and strategy, Risk, GHG emissions, Mitigation and adaptation, Credibility
· Corporate Human Rights Reporting - An Analysis of Current Trends (.pdf, November 2009, 32 pp.; Written by Elizabeth Umlas; Based on a review of 57 recent sustainability reports)
o See also:
§ Institute for Human Rights and Business (IHRB): Checking in on Corporate Human Rights Reporting: Where We Are, Where We're Going (1 June 2010; By Elizabeth Umlas)
· A Snapshot of Sustainability Reporting in the Airports Sector (.pdf, 2009, 21 pp.)
· A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector (.pdf, 2008, 15 pp.)
· Small, Smart and Sustainable (.pdf, 2008, 40 pp.) - Experiences of SME Reporting in the Global Supply Chain
· Reporting on Human Rights (.pdf, 2008, 38 pp.) - A survey conducted by the Global Reporting Initiative and the Roberts Environmental Center (Claremont McKenna College)
· Count me in - The readers' take on sustainability reporting (.pdf, May 2008, 44 pp.) - Report of the GRI Readers’ Choice survey
o Authors: Wim Bartels, KPMG, Jennifer Iansen-Rogers, KPMG, Judy Kuszewski, SustainAbility)
o See also related GRI news: Readers to identify the best sustainability reports worldwide in the GRI Readers’ Choice Awards (30 August 2007)
§ Both the Global Readers’ Choice Awards and the survey results will be presented during ‘The Amsterdam Global Conference on Sustainability and Transparency’ (7-9 May 2008)
· Sustainability Reporting in the Food Processing Sector (.pdf, 2008, 22 pp.)
o See also GRI news:
§ GRI research published on sustainability reporting trends in the food processing sector (28 February 2008)
· ...The study identified that sourcing and supply chain issues, food safety, health and nutrition, packaging, transportation, environmental aspects of agriculture and animal welfare were all high frequency themes covered in food processing sector sustainability reports published in 2006.
· The survey included an overview of the 60 food processing reports for 2006 and an examination of reporting trends among a sample of 20 food processing reporters...
· Reporting on Community Impacts (.pdf, 2008, 36 pp.)
o See also GRI news:
§ Reporting on community impacts – new research released (25 January 2008)
· A survey of sustainability reports conducted by GRI, the University of Hong Kong and CSR Asia to identify current practices in reporting on community impacts has found that the majority of reports emphasize positive community impacts without mentioning any negative ones. The research revealed that the majority of reports include a distinct section on Community and the most frequent topics reported are Education and Training, Philanthropy and Charitable Giving.
· Reporting the Business Implications of Climate Change in Sustainability Reports (.pdf, July 2007, 43 pp.; By GRI and KPMG Sustainability)
o The research surveyed a sample of 50 annual sustainability reports, published by international companies in the Financial Times’ FT Global 500 list that followed GRI’s Sustainability Reporting Guidelines.
o See also:
§ related article at SocialFunds: Many Sustainability Reports Upbeat, Ignoring Climate Change Risks (2 August 2007)
· >>
o Trends in online sustainability reporting - Communicating sustainability: a joint GRI/Radley Yeldar research project
o Information > e.g.
§ News and Press Center >> also
· Reporting around the world: insights from GRI's Focal Points (5 June 2012)
· The Three 'I's of Sustainability Reporting’s Future (2 November 2010; By guest writer Marcy Murninghan, The Transition Group, The Murninghan Post) - Integration, Implementation, and Integrity.
· Number of companies worldwide reporting on their sustainability performance reaches record high, yet still a minority (14 July 2009) - ... The Global Reporting Initiative is now aware of over 1000 organizations worldwide who issued sustainability reports based on the GRI G3 Guidelines in 2008...
· Now More Than Ever: Sustainability Reporting in Lean Times (June 2009; By Alyson Slater) - There are many good reasons to report this year, and limited resources can help, not hinder, the quality of your company’s next report.
· Time to come clean on HIV/AIDS (22 September 2008)
· Top global companies that do not publish sustainability reports are in the minority, according to recent GRI research (17 August 2007)
§ Current Priorities > e.g.
o The goal of the GRI ’s Sustainable Development Strategy: Multistakeholder Engagement and Sustainability Reporting in Developing Countries is to contribute to poverty alleviation and sustainable economic development from an economic, social, and environmental point of view.
§ Events
· GRI enjoys a busy calendar of events, appearances and engagements. The Events Center provides the latest news about GRI’s upcoming Conference and other events worldwide.
o Reporting >
§ Latest Guidelines > G3.1 Guidelines: Expanded Guidance - G3.1 features expanded guidance for reporting on:
· human rights and reporting
· gender
§ Reporting Support >
· GRI Training and Workshops > also
o Certified Training Program >>
§ GRI Certified Training Partners
· Where can the GRI Certified Training Program be offered? :
o Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Bosnia-Herzegovina, Brazil, Bulgaria, Canada, Chile, China, Colombia, Costa Rica, Croatia, Czech Republic, Denmark, Ecuador, Egypt, El Salvador, Finland, France, Germany, Greece, Guatemala, Honduras, Hungary, Iceland, India, Indonesia, Israel, Italy, Japan, Jordan, Kuwait, Lebanon, Luxembourg, Malaysia, Mexico, Montenegro, Netherlands, New Zealand, Nicaragua, Norway, Oman, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Republic of Ireland, Republic of Korea, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, South Africa, Spain, Sweden, Switzerland, Syria, Thailand, Turkey, United Arab Emirates, United Kingdom, United States of America, Uruguay, Venezuela, Yemen
§ See also
· GRI news: Sustainability in the field: The effects of sustainability reporting observed by Certified Training Partners (6 March 2013)
o Five GRI Certified Training Partners participated in the study: Arabia CSR Network, ACCSR, BSD Consulting Group Spain, Envirostate and Sustainalytics.
· GRI news: Support for your reporting journey (7 November 2012) >
o Impact Analysis for GRI's Certified Training Program (.pdf, August 2012, 41 pp.)
§ Report Services >
· Sustainability Disclosure Database (or directly)
o The Database stores and tracks critical reporting and associated organizational data. Advanced search functionality allows filtering and sorting of reports and organizations by multiple criteria, revealing trends and patterns in reporting practice. The benchmarking tool facilitates easy comparison of GRI disclosures within and between sectors and regions around the globe. A reporting examples page allows organizations to share their best practices with regard to GRI reporting.
o Information about on-trend subjects is also featured - like which organizations are already preparing integrated reports that combine financial and sustainability disclosures. The Sustainability Disclosure Database is populated in collaboration with data partners around the world.
o > e.g.
§ Search
§ Benchmark
· Now users can compare the level of transparency of companies, benchmarking by sector, size and location. People who are interested in organizational sustainability data can find out what indicators companies are reporting on, and how their transparency compares to other companies.
· =
o Indicator statistics - Statistics by sector and region on GRI disclosures / reasons for omission
o Organization breakdown - List of organizations that report each indicator
o See also
§ related blog post by Elaine Cohen: Making Reporting Relevant: Two sustainability databases (12 November 2011; Relating to the GRI Sustainability Disclosure Database and Justmeans Insights Dashboard)
§ related press release: New database unlocks a wealth of sustainability information (9 November 2011)
· The database was built with the support of KPMG Spain and its software provider Baetica. A global team of 22 GRI Data Partners collect information from companies in their region, populating the Sustainability Disclosure Database with information.
o Network >
· GRI Focal Points >
§ See also related news at GRI, e.g.:
· First regional GRI Conference moves reporting agenda forward in Australia (4 April 2012)
· Come to GRI’s first regional conference in Australia (4 October 2011) - Melbourne 26-28 March 2012
o Brazil
§ See also related news at GRI, e.g.:
· Disclosure on the rise in Brazil (31 May 2011)
o China
§ See also related news at GRI, e.g.: Special Report: Sustainability in China and the five year plan (6 July 2011) - Following the publication of the People’s Republic of China Five Year Plan, GRI explores sustainability trends in China and examines GRI’s role in increasing sustainability disclosure and adding value for organizations. …
o India
§ See also related news at GRI, e.g.:
· GRI holds first South Asia Conference in India (10 October 2012)
· Workshop introduces Indian companies to sustainability reporting (9 May 2012)
o South Africa
§ See also related news:
· GRI launches Focal Point for a more sustainable Africa (6 March 2013)
· Global Reporting Initiative launches Focal Point for a more sustainable Africa (22 February 2013)
· New GRI Focal Point helps promote sustainability reporting in Southern Africa (10 January 2013)
o USA
§ See also, e.g.:
· GRI news: The North American sustainability reporting landscape (6 February 2013)
· GRI news: Reaching a wider audience: GRI's Focal Point USA holds first Canadian Conference (10 October 2012)
· CSRwire Talkback: Sustainability Reporting & GRI Focal Point USA: One Year Later (13 August 2012; By Hank Boerner)
· Related GRI news: Progressing Americas contribution to a sustainable global economy (5 June 2012) - More than 200 participants from across North America and abroad gathered in St. Louis last month to attend GRI Focal Point USA’s first regional conference.
· Blog post by Mike Wallace at GreenBiz: What GRI Learned in Its First Year in America (28 February 2012)
· Blog post by Tim Wilson (Boston College Center for Corporate Citizenship): Investors take notice as GRI pushes for more sustainability reporting by U.S. companies (8 August 2011)
· Blog post by Elaine Cohen: GRI in the USA - reporting here we come! (21 July 2011)
· Related GRI news: Focal Point USA goes coast to coast (31 May 2011)
· Related article at GreenBiz: Inside GRI's Efforts to Boost CSR Reporting in the States (31 January 2011; By Adam Aston)
· Related article at SocialFunds: Global Reporting Initiative to Launch US Operation (25 January 2011) - GRI's Focal Point US, scheduled to launch on January 31 at the New York Stock Exchange, seeks to increase the number of US companies using its standardized framework for sustainability reporting.
· GRI Ambassadors >
o France
§ See also related article: Focus on France (4 October 2011)
o Russia
· Local Engagement >
o Nordic Network
§ See also related news: Registrera dig nu: Register now for the Nordic Network Launch 9 June in Stockholm (3 May 2011)
· For 2011, the Network will be led by TIETO, a Finnish IT company committed to sustainability. Ethos International, based in Stockholm, will coordinate the Network.
· The GRI Nordic Network is open to all current Organizational Stakeholders (OS) from the Nordic Region, including Denmark, Finland, Iceland, Norway, Sweden, and the Baltic States.
o Data Partners in each region
§ Organizational Stakeholders (OS) >
· Take Action:
o Search Current Organizational Stakeholders:
§ Filter by Country
o See also, e.g.:
§ YouTube GRITV's Channel
§ LinkedIn >>
· Global Reporting Initiative (many Subgroups)
§ SlideShare >> e.g.
· Sustainability Reporting Trends March 2010 (Mike Wallace, GRI; See all presentations by Mike) = ESG Reporting Trends
o See also related article at Triple Pundit: CSR Reporting: What Investors Want (8 April 2010; By Cindy Mehallow)
· WestLB Extra-Financial Research (Düsseldorf, Germany) >>>
o GRI reporting = GRI reporting: Aiming to uncover true performance (.pdf, September 2007, 195 pp.; At SIRAN)
§ See also related press release at SIRAN: Companies Increasingly Report on Sustainability Issues: Investors Hampered by Lack of Quality, Comparability (.pdf, Boston, 15 November 2007, 2 pp.) - Comprehensive Study Finds 82% of Largest Global Companies Issue Sustainability Reports; Calls for Improved Comparability and Quality of Reports
· The Economist >> e.g.
o The World In... > 2008 (January 2008) > Business >
§ Sustainable math (By Kate Galbraith) - Environmental reporting for companies needs teeth
o EIU Economist Intelligence Unit >> e.g.
§ Corporate reporting on sustainability goals and practices still limited, according to new research (15 February 2011)
· See also:
§ 2nd edition of Sustainability Day (15 February 2011, Endesa's headquarters, Madrid) >>
· The sustainable future: Promoting growth through sustainability (.pdf, February 2011, 33 pp.; A report from the Economist Intelligence Unit, EIU; The research was sponsored by Enel.)
o This paper, based on a survey of over 280 senior executives—as well as nine in-depth interviews with corporate executives, academics, and industry experts—documents companies’ sustainability priorities. The research examines why they are pursuing sustainability; what challenges lie ahead; and how their efforts are likely to promote long-term business growth.
§ Oxygen (At Issuu), the scientific monthly published by Italian utility Enel, dedicated its February 2011 edition to corporate social responsibility, a theme inspired by the Sustainability Day organised by Enel in Madrid last week.
· See also related blog post by James Osborne at Lundquist: Me, Elkington and King on the future of CSR, reporting and transparency (21 February 2011)
§ Doing good: Business and the sustainability challenge (February 2008; .pdf has 55 pp.; Or here)
· The research is based on a global survey of 1,254 senior business executives, including more than 300 CEOs.
· >>
o Chapter 3 How is business doing? >
§ C. Reporting and metrics (27-29 pp.)
· WBCSD World Business Council for Sustainable Development > e.g.
o Work Program >
§ Overview >
· Focus areas:
o The Business Role >
§ Past initiatives:
· Previous work >
o Accountability & Reporting (till 2006)
· WBCSD news > e.g.
o Reporting: What? How Much? To Whom? (2 July 2007)
· Publications >> e.g.
o Beyond Reporting: Creating business value and accountability (June 2005; .pdf has 24 pp.)
o Sustainable Development Reporting: Striking the balance (January 2003; .pdf has 64 pp.)
o Measuring Eco-Efficiency: A guide to reporting company performance (June 2000; .pdf has 38 pp.)
· IFAC International Federation of Accountants > e.g.
o About IFAC >
§ IFAC Committees:
· Professional Accountants in Business (PAIB) > e.g.
o Activities and Interest Areas > e.g.
§ Governance and Ethics
§ Sustainability and Corporate Responsibility >> e.g.
· IFAC Sustainability Framework 2.0 (March 2011; .pdf has 98 pp.) >
o Reporting Perspective
§ Business Reporting
· Integrating the Business Reporting Supply Chain (March 2011) - A report based on recommendations from key business leaders from around the world
· In the final phase of this project, the project group interviewed 25 key business leaders from around the globe on what should be done to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. > see
o Financial Reporting Supply Chain: Themes 1 (June 2010) – 5 (March 2011)
· In response to the report, Financial Reporting Supply Chain: Current Perspectives and Directions (March 2008), IFAC established a project group to study progress in the areas of governance, financial reporting, and auditing aimed at meeting investor needs. Its first output, Developments in the Financial Reporting Supply Chain-Results from a Global Study among IFAC Member Bodies was issued in February 2009. This study indicated that, although some progress had been made, several significant issues remain unresolved.
o Meetings
o >>
§ PAIB eNews is an electronic communication issued three to four times per year. - Also »Topics Related to Sustainability«
o Issues & Insights >
§ Governance & Sustainability: also
· Recent Governance & Sustainability Resources
o Publications & Resources > e.g.
§ Issues & Interest Area:
o News & Events > e.g.
§ Issues & Interest Area:
o >
§ Search: IFACnet
· IFACnet "spiders" (or searches) the publicly available sections of participating websites - generally IFAC members, associates and related organization. It sorts, indexes and filters thousands of documents and web pages and returns a list of the items most relevant to your search query.
· Deloitte Touche Tohmatsu > e.g.
o Services >
§ Sustainability & Climate Change >> e.g.
· Business and the biodiversity challenge (October 2012; .pdf has 10 pp.) - A study of actions among the Fortune Global 50 companies
· PwC PricewaterhouseCoopers > e.g.
o Today's issues >
§ Sustainability & climate change >
o Our services > Audit and assurance > e.g.
§ >
· Of further interest:
o Fortune Global 500 reporting survey = Corporate reporting: A time for reflection - A survey of the Fortune Global 500 companies' narrative reporting (April 2007; .pdf has 28 pp.)
§ Corporate reporting improvement - Reporting more comprehensively on important non-financial assets can often improve the valuation of your company in the capital markets. > also
· Corporate reporting publications >
o Current practice
· Of further interest:
o Trends in corporate reporting = Corporate reporting > e.g.
§ Integrated reporting >
· Reporting survey 2011: From compliance to competitive edge
o = review of FTSE 350 companies' reporting
o See also blog post by David Phillips at PwC Corporate reporting blog: Corporate reporting - From compliance to competitive edge (26 October 2011)
· Tomorrow's corporate reporting: A critical system at risk
· Integrated reporting: What does your reporting say about you?
· 11 Reporting tips
· Reporting survey 2010 – Insight or fatigue?
o = review of reporting in the UK’s FTSE 350 companies
· Opinion: The reporting model – a public policy issue?
· Survey: Performance statement: Coming together to shape the future
· Survey: Corporate reporting: Is it what investment professionals expect?
· Survey: Measuring assets and liabilities: Investment professionals' views
· Survey: Presentation of income under IFRS: Flexibility and consistency explored
· Guide to forward looking information
· Guide to key performance indicators
· Guide: Narrative reporting: Give yourself a head start
§ Sustainability reporting > also
· Of further interest:
o Building Public Trust Awards >
§ BPTA Building Public Trust Awards »celebrates the commitment of the UK's largest corporations and public sector bodies to build public trust through their communication of the key building blocks of sustainable performance.«
§ Governance reporting
§ Good practices in corporate reporting >
· Good practice examples
o Real examples of what good practice reporting looks like—see the whole catalogue or search by topics, industry, region, or company - name
· 11 Reporting tips
o Real-life examples to help you understand how each tip for effective reporting can be implemented in practice.
§ Frequently asked questions >
· Benefits of reporting = What are the benefits of reporting? ("Coloplast Experiment")
o Our services >
§ IFRS >
· IFRS publications >
o Newsletters >
§ World watch: Regular governance and corporate reporting newsletter (also »Broader reporting«, »Corporate Reporting News« topic/news)
o International PwC Sites > e.g.
· Issues >
o Governance >
§ Corporate reporting: Informative reporting for the 21st century
· Services >
o Audit and assurance:
§ Non-financial performance & reporting > also
· PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)
· Media Centre >>
o Biodiversity threat will eclipse climate change economic impacts but still misses CEO and valuations radar – PwC study (22 May 2010) - Biodiversity - corporate reporting analysis
· ACCA Association of Chartered Certified Accountants >
o >
§ Technical activities >
o >> e.g.
§ State of corporate environmental / sustainability / social reporting in:
· Malaysia, Singapore, Hong Kong
§ Social Responsibility Disclosure Practices: Evidence from Bangladesh (2010; .pdf has 36 pp.)
· This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M, and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.
§ High-impact Sectors: the Challenge of Reporting on Climate Change (ACCA / GRI report; December 2009; .pdf has 88 pp.)
§ RR102 - Equal Opportunity for Women in the Workplace: A Study of Corporate Disclosure (December 2008; .pdf has 68 pp.)
· The study compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. (workplace gender issues)
§ RR104 - Narrative Reporting: Analysts' Perceptions of its Value and Relevance (October 2008)
· This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.
§ Improving climate change reporting: an ACCA / FTSE Group discussion paper (.pdf, July 2007, 52 pp.)
§ RR98 - Social and environmental reporting and the business case (2007; By: Dr Crawford Spence and Professor Rob Gray)
· .pdf of the full report has 88 pp.
· The research is based around interviews conducted with managers in 36 UK firms.
§ Climate Change: UK Corporate Reporting – An Analysis of Disclosure in UK Corporate Reports (February 2007; .pdf has 24 pp.)
· A selection of reports entered to ACCA UK Awards for Sustainability Reporting 2006 were reviewed (using a methodology based on the FTSE4Good climate change criteria) and the analysis is summarised in this report.
§ Improving stakeholder engagement reporting – Proceedings of the ACCA / The Environment Council (UK) Workshop, 1 March 2005 (.pdf has 36 pp.)
§ Towards Transparency: progress on global sustainability reporting 2004 (September 2004; Together with CorporateRegister.com; .pdf has 57 pp.)
§ RR83 - Valuing Human Resources (2004)
§ RR78 - Sustainability Accounting in UK Local Government: An Agenda for Research (2002)
§ RR77 - Social and Environmental Reporting and Ethical Investment (2002; UK)
§ RR69 - The State of Corporate Environmental Reporting in Ireland (2001)
§ Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice (.pdf, October 2001, 44 pp.)
§ RR57 - Making values count:contemporary experience in social and ethical accounting, auditing and reporting (1998)
§ RR41 - Environmental, Employee and Ethical Reporting in Europe (1995)
· Sustainability >
o ACCA awards for sustainability reporting
§ ACCA has promoted greater transparency in the reporting of organisations' social and environmental impacts for over a decade. ACCA is involved in reporting awards in more than 20 countries.
§ Each year reports of the judges are written for each national reporting award. These Judges' reports summarise the findings and reflections of the judging panel (see »awards archive« sections)
§ >
· The ACCA Hong Kong Awards for Sustainability Reporting
· The ACCA South Africa Awards for Sustainability Reporting
· The ACCA Singapore Awards for Sustainability Reporting
· The ACCA Malaysia Sustainability Reporting Awards (MaSRA)
· The ACCA-WWF Pakistan Environmental Reporting Awards
· The ACCA Ireland Sustainability Reporting Awards
· The European Sustainability Reporting Awards (ESRA) archive
· ESRA The European Sustainability Reporting Association (-2009; updated ??)
o The European Sustainability Reporting Awards have been held since 1995. Winners from national awards schemes are entered into the scheme and an overall European winner selected by a panel of judges.
o In 2006, for the first time, the European participants are focusing on sharing European reporting developments and best practice from both country-specific and regional perspectives. This is (perhaps temporarily, ??) replacing the European Awards scheme and the ESRA acronym now stands for "European Sustainability Reporting Association", whose purpose is "to inspire and improve sustainability reporting in Europe by sharing developments of European countries".
o ESRA was formed by national accountancy bodies and is not a legally registered entity. Each accountancy body has appointed a member to represent it in ESRA.
o >
§ Countries: Austria, Belgium, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Netherlands, Poland, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom
· These reports are centred around eight main headings:
o Significant trends and developments in sustainability reporting
o Significant trends and developments in sustainability assurance
o Overview of any national government activity
o Achievements and challenges
o Future developments/trends/directions
o Best practice examples
o Reference list of country-specific reporting guidance
o Reference list of country-specific literature and/or relevant websites
o >
§ Perspectives
· These reports have been submitted by the following groups, Summarising the overall sustainability reporting developments and trends in Europe.
o EC Report
o Eurosif Report
o GRI Report
o FEE Report
· FEE Fédération des Experts-comptables Européens = Federation of European Accountants (Brussels, Belgium) >
o Our Work >
§ Sustainability Group >
· Publications (Library) >> e.g.
o Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.) > also
§ 5.2 Summary of the analysis of the annual report per country:
· Austria, Czech Republic, Denmark, France, Germany, Hungary, Italy, The Netherlands, Norway, Spain, Sweden, UK
· Guardian (UK) > e.g.
o Money >
§ Work & careers >
· Employee engagement: are more firms listening to their staff, or are they just paying lip service? (22 August 2010; Relating to a new research for the Observer)
o Environment > Corporate social responsibility >>
§ Howlers and omissions exposed in world of corporate social responsibility (24 November 2011; By Juliette Jowit) - Study points to slapdash fact- and figure-checking in companies
· Authors of the study:
o Ralf Barkemeyer, University of Leeds
o Frank Figge, Euromed Management School
· See also:
o University of Leeds > Faculty of Environment > School of Earth and Environment >
§ News >
· Doing good - or just talking about it? Ralf Barkemeyer in the Guardian (25 November 2011)
o Researchers analysed more than 4,000 corporate social responsibility (CSR) reports, rankings and surveys published by companies worldwide over the past 10 years.
§ >>
· Sustainability Research Institute >>
o Dr Ralf Barkemeyer
o related blog post by Elaine Cohen: Are sustainability reports really that bad ? (10 December 2011)
o On this site:
§ Sustainability (sustainability reporting website for Guardian News & Media) > also
· Blog > also
o Sustainability reporting: there must be a better way (15 March 2010; By Simon Hodgson, managing director of Acona) - What's the point of sustainability reports if hardly anyone is reading them?
o >>
§ Guardian Sustainable Business (GSB) > e.g.
· Sustainable Business Seminars & Events: e.g.
o Seminar: advanced skills - sustainability reporting (30 June 2011)
o Seminar: an introduction to sustainability reporting (16 June 2011)
· >>
o Tag: Sustainability reporting
· >>
o Reforming sustainability reporting: for and against (11 March 2013; By Ralph Thurm)
o Sustainability reporting: immediate choices for the future (30 January 2012; By Paul Hohnen) - Two new reports call for mandatory reporting as sustainability becomes increasingly central to the future of business
§ Two recent developments in the Rio+20 context will help prompt welcome - and overdue - attention to the crucial role that corporate reporting can play in promoting progress towards sustainable development.
· Relating to these two reports "Zero Draft" and "Resilient People, Resilient Planet - A Future Worth Choosing" and to:
o Chatham House: The Royal Institute of International Affairs >>
§ The Future of Sustainability Reporting (January 2012; .pdf has 16 pp.; By Paul Hohnen)
o The future of sustainability reporting will be plural, bespoke and continuous (8 July 2011; By Simon Hodgson) - The one-size-fits-all sustainability report is looking increasingly out of date in an age where information is targeted at individuals >
§ Multiple Messages – the purpose and future of Sustainable Development reporting (.pdf, 33 (62) pp.; At Carnstone (Ex Acona); By Simon Hodgson and Paul Burke)
· This report contains the results of an Acona research project, sponsored and supported by SABMiller to try and answer the question: What might tomorrow’s Corporate Responsibility (CR) or Sustainable Development (SD) report look like?
· The conclusion from this research is that there is no single model towards which all the drivers point; we set out five credible possible futures:
o Future 1: Boilerplate (emphasis on: standards, assurance)
o Future 2: Technology (emphasis on: information on demand, product story)
o Future 3: Investment (emphasis on: focus on the material, integration)
o Future 4: Partnerships (emphasis on: tailored communications, focus on the material)
o Future 5: Global (emphasis on: localism, peer to peer media)
o Time to forget sustainability reporting (18 May 2011) - John Elkington is cheered by the prospect of a new generation that seems ready to embrace integrated reporting
o Online discussion: sustainability reporting (20 April 2011; 2-4pm)
§ See also:
· Discussion round-up: Best practice in sustainability reporting (11 August 2011) - A round-up of key points from our sustainability reporting discussion, taking in integrated reporting and assurance
o Should companies produce corporate responsibility reports? (25 March 2011) - Investment and corporate responsibility expert Rory Sullivan weighs up the pros and cons
· The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) > Current Projects >
o Making Investment Grade: The Future of Corporate Reporting - New trends in capturing and communicating strategic value (2012; .pdf has 142 pp.)
§ Published by United Nations Environment Programme (.pdf; UNEP; at unep.fr), Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School)
· AccountAbility (London, New York, Washington D.C., Beijing, Sao Paulo) > e.g.
o About Us > e.g.
§ Publications > e.g.
· The Materiality Report: Aligning Strategy, Performance and Reporting (November 2006; .pdf has 55 pp.)
o The report, prepared by AccountAbility in association with BT Group plc and LRQA, provides a toolkit for managers to work out which issues are ‘material’ to their underlying performance, and encourages business to focus on these issues in their public reporting.
o Accounting >
§ Additional Content >
· The Practitioner's Perspective on Non-Financial Reporting (California Management Review, 2006; By Francesco Perrini)
· European Diversity Research & Consulting >
o Resources >
§ Downloads >
· Research projects >
o Survey on Diversity in Corporate Annual Reports of Stoxx 50 Companies (.pdf, 26 January 2009; Press Release, 2 pp.)
o See also
§ news at CSR Europe: 80% of the Stoxx50 companies cover Diversity in their 2009 Annual Reports (11 October 2010)
o Two Tomorrows is the name of the sustainability consultancy formed by the merger of Csrnetwork and Sd3 on 1 January 2009.
o Two Tomorrows operates globally with offices in Bath (Group HQ), London (EMEA); San Francisco (USA – North America) and Seoul (Korea - Asia).
o See also news at GreenBiz: More sustainability-consulting consolidation: DNV buys Two Tomorrows (8 May 2012)
o > e.g.
§ Services >
§ News > e.g.
· Is company reporting coming of age? (12 April 2013) > relating to
o briefing paper: G4 and integrated reporting: Is company reporting coming of age? (.pdf, 6 pp.)
§ We are going to focus on three key themes which overlap both the Integrated Reporting Framework and GRI’s G4 Guidelines:
· Materiality
· The business model and value chain
· Governance
· Tomorrow's Value Research (TVR) - The annual assessment of corporate sustainability practices worldwide >
o Tomorrow’s Value Research 2012 (.pdf has 12 pp.)
§ The TVR examines companies’ performance against 15 criteria.
§ We base our assessments on companies’ public disclosures including annual reports and sustainability or CR reports.
§ See also
· Environmental Leader: ‘Sustainability Leaders’ Revealed – But Most Firms Fall Short (7 November 2012)
· GreenBiz: Sustainability reports check more boxes but miss big picture (6 November 2012; By Todd Cort)
o Note: The Tomorrow’s Value Research (TVR) 2012 builds upon the Tomorrow’s Value Rating, which ran from 2009 to 2011, and its predecessor, the Accountability Rating, which ran from 2004 to 2008.:
§ The Accountability Rating (AccountAbility (UK) & csrnetwork (Two Tomorrows) (UK))
· The Rating draws on information companies put into their public reporting, as well as data on their actual social and environmental performance. It rates companies on four ‘domains’: strategy, governance, engagement and impact.
· >> e.g.
o The global Accountability Rating (G50+)
§ Every year, we apply the Rating to the world’s largest companies, and the headline results are published in Fortune magazine.
o Country ratings > e.g.
§ for 2008: Bulgaria, Greece, Hungary, Italy, Portugal, Russia, South Korea, Turkey
§ for 2007: Russia, Hungary, Turkey, Greece, South Africa
§ for 2006: Russia, Hungary, South Africa
o The top 10
o Performance by sector
o Performance by region
o Performance by domain
· See also:
o related article at SocialFunds:
§ Corporate Accountability Improves, Progressing on Stakeholder Engagement But Not Assurance (29 November 2006)
· BITC Business in the Community (UK) > e.g.
o About us > Who we are > Our President > The Prince's Programmes:
§ The Prince’s Mayday Network on climate change
o Issues >
§ Business issues:
o Services >
§ Benchmarking >
· CR index
o Business in the Community's CR Index is the UK’s leading voluntary benchmark of responsible business. It helps companies to integrate and improve responsibility throughout their operations by providing a systematic approach to managing, measuring and reporting on business impacts in society and on the environment.
o Resources >
§ All reports > e.g.
· BITC Public Reporting Guidelines: Employee Wellness and Engagement (May 2011; .pdf has 36 pp.)
o BITC’s Workwell Campaign Steering group has devised a Company Public Reporting Framework which helps companies to report on how they manage employee wellness and engagement.
· FTSE 100 Trends in Public Reporting on Employee Wellness & Engagement (5 February 2011; .pdf has 62 pp.) - Desk research to investigate FTSE 100 companies’ public reporting on employee wellness and engagement.
· Taking Shape - The Future of Corporate Responsibility Communications (May 2007; .pdf has 28 pp.; Together with Radley Yeldar (RY); At RY)
o This paper gives information and analysis about three major changes affecting corporate responsibility communications: the Companies Act 2006; the Global Reporting Initiative 3rd generation guidelines; and the UN Principles for Responsible Investment.
o The second part of the paper comments on three underlying trends: materiality; stakeholder engagement; and integration of financial and non-financial reporting.
o The third part offers nine predictions for how these trends may influence corporate responsibility communications at a practical level.
· A Director's Guide to Corporate Responsibility Reporting (July 2005; .pdf has 36 pp.)
o A Director’s Guide to Corporate Responsibility Reporting draws on best practice and the experience of a number of Business in the Community’s member companies.
· Indicators That Count (July 2003)
· Winning With Integrity (November 2000)
o >
§ Search: »reporting«
§ Tags: Integrating, Managing and Reporting
· RY Radley Yeldar (London, UK)
o What we do: e.g.
§ Corporate Reporting >> e.g.
· How does it stack up? > e.g.
o Annual reporting
§ Our in-depth analysis of the print and online reports of the FTSE 100
o Sustainability reporting
§ Our detailed assessment of Europe’s top sustainability reports
§ > e.g.
· How does it stack up? 2012 Annual reports (7 February 2013)
o Now in its seventh year, “How does it stack up?” analyses Annual reports from a UK and European perspective. It looks at the top 10 annual reports by FTSE 100 companies, the top 10 sustainability reports from UK companies (both public and private), best and worst reporting practice, the pros and cons of on- and off-line reporting, a review of the latest reporting trends, sector-specific reporting issues, and an review of recent reporting legislation.
o See also
§ Environmental Leader: Anglo American Named Top Sustainability Reporter (7 March 2013)
· UK Sustainability Reports 2010
· European Sustainability Reports 2010 - FTSE Eurotop 100 companies
· CR Reports – UK (2009)
o We have reviewed the CR reports of over 100 companies to identify how CR can be integrated into a compelling narrative.
o We have looked at both listed and non-listed companies with a set of criteria developed from a range of sources; including GRI and PRI guidelines and UK legal requirements. We looked at both listed and unlisted companies, large and medium sized, and we organised our findings on a sector-basis.
· Note: Included are also »Sector Reviews«
· The Report Leadership group
· Tomorrow’s Company (London, UK)
o Tomorrow’s Company is shaping the future of business success to build lasting value.
o > e.g.
§ Discussions >
· Corporate Governance & Stewardship >
o Reporting > e.g.
§ Tomorrow's Corporate Reporting: A critical system at risk (May 2011; .pdf has 52 pp.)
· This report is the output of a collaborative research study undertaken by CIMA, the UK firm of PwC and the London-based think-tank Tomorrow's Company.
· This research report focuses on the systems architecture and the behaviours and values of its stakeholders. Not on the content of the ‘ideal corporate report’. By corporate reporting we mean all the mechanisms by which companies communicate their performance and activity to their stakeholders, with a particular emphasis on the flow of information into the investment community.
· See also:
o Nick Topazio's blog posts (at CIMA):
§ Tomorrow's Corporate Reporting - a critical system at risk (20 May 2011; at CIMA)
§ Tomorrow's Corporate Reporting (6 July 2010)
o Blog posts by David Phillips (PwC):
§ A critical system at risk (25 May 2011)
§ Corporate reporting is no longer working – What needs to be done to make it fit for purpose in the future? (7 July 2010)
· MallenBaker.net > e.g.
o Blog > e.g.
§ GRI - The dilemma of practicing what you preach (22 August 2011)
· See also related blog post by Elaine Cohen: Reporting. How the GRI does it. (20 August 2011)
§ Why CSR reporting is still ugly (10 May 2010)
· See also
o related blog post by Elaine Cohen: Don't ditch CSR reports (14 May 2010) - Quick Quiz: Reporting and Communicating. What's the difference ?
§ Remind me why you produce a CSR report again? (10 June 2009)
§ Ssh! Don't mention the bad thing that might happen! (30 March 2009)
o >>
§ A brief history of social reporting (9 March 2003; By Alice and John Tepper Marlin)
o >>
§ Business Respect > e.g.
· Newsletter >
o No 141 (24 November 2008) >
§ What point the story with no plot?
o No 91 (9 March 2006) >>
§ The Global Reporting Initiative - Leap forward or last gasp?
o No 85 (29 July 2005) >
§ CSR Reporting faces its new challenge
· Salterbaxter »one of the UK's leading creative consulting businesses« >
o Thinking >
§ Directions Reports
· Now (2011) in their tenth year, the Directions reports are the UK and Europe’s definitive guide to the trends and issues in sustainability communications.
§ Directions Supplements
o See also, e.g.:
§ Guardian (UK) >> e.g.
· Reviled firms lead responsibility list (28 October 2008; Relating to Salter Baxter's eighth annual study of the sector, titled Sustainability Gets Tough)
§ Environmental Leader >>
· Criticized Companies Named Leaders In CSR Reporting (29 October 2008)
o Topics >
§ Climate Change and Sustainability Services (CC&S) >>
· KPMG International Survey of Corporate Responsibility Reporting 2011 (7 November 2011; .pdf has 36 pp.)
o See also:
§ article at BusinessGreen: UK firms lead the pack in responsible reporting (7 November 2011)
· KPMG International survey of corporate responsibility reporting 2008 (.pdf, 27 October 2008, 118 pp.)
o See also:
§ Articles at Accountancy Age:
· High level of CR reporting in UK, KPMG finds (28 October 2008) - KPMG research shows an overwhelming majority of 91% of UK’s biggest companies release CR data
· Non-financial reporting gains currency but still has way to go (27 October 2008)
· Corporate Citizenship (London, New York) was formed by the merger of leading CR consultancies The Smart Company and The Corporate Citizenship Company at the end of 2007. >
o News & Blog >
§ Tag: reporting
§ >>
· CC Briefing = Corporate Citizenship Briefing > e.g.
o Browse >
o >
§ Search: reporting
o What we think >
§ Our Insights >
· Adding Value Through Sustainability Reporting (July 2012; .pdf has 17 pp.)
o From a snapshot of current practitioner perspectives, our research fast forwards into the future of sustainability reporting via real-world case studies to unveil a new approach to reporting.
o See also
§ Environmental Leader: Companies Use Sustainability Reporting to Help Formulate Strategy (31 July 2012)
§ Knowledge Series >
· Reporting: From Doorstop to Driver (June 2011)
· BusinessGreen (London; Incisive Media) > e.g.
o Site Map:
§ BusinessGreen articles by topic:
· Management:
o News >
§ Management > e.g.
· Accountants guilty of ignoring material 'natural capital' risks (9 November 2012; By James Murray) - Major new report confirms growing numbers of firms accept seriousness of natural capital risks, but reporting on environmental impacts remains patchy >
o Is natural capital a material issue? (.pdf, 45 pp.; At KPMG UK) - An evaluation of the relevance of biodiversity and ecosystem services to accountancy professionals and the private sector
§ A report from ACCA, Fauna & Flora International and KPMG
· Are businesses ready for mandatory carbon reporting? (12 October 2012) - New reports confirm large corporates are embracing carbon reporting standards (Relating to reports by CDP/PwC (examining carbon reporting efforts by all the FTSE 350) and Grant Thornton UK/Verdantix)
· Environmental reporting approaches tipping point (5 November 2007) - Reports find standards of environmental reporting remain mixed, but expert predicts significant improvement next year as firms prepare to disclose their climate change strategies
o In Depth >> e.g.
§ How to... put a value on your CSR report (26 March 2009; By Jonathan Ballantine)
· CSR reports are increasingly part of the business mainstream, but how do you assess whether or not they are actually working?
§ How to... make CSR reports credible (18 March 2009; By Jonathan Ballantine) - In the second part of BusinessGreen.com's series on CSR reporting, we investigate the steps firms should be taking to ensure their reports avoid the dreaded "greenwash" label
§ How to... write the perfect CSR report (11 March 2009; By Jonathan Ballantine)
· In the first of an exclusive three-part series on CSR and sustainability reporting, BusinessGreen.com analyses the dos and don'ts of successful CSR reports
· Environmental Finance >> e.g.
o Search for: »Reporting« >> e.g.
§ Taking stock of non-financial reporting (22 May 2012) - With corporate sustainability reporting high on the agenda at the forthcoming Rio+20 meeting, Paul Scott reflects upon how far the practice has come in the past two decades – and how far it still has to go
· The Independent (UK) >> e.g.
o Do blue chips' green reports show their true colours? (19 February 2006; By: Andy Favell)
o The art of keeping up appearances (13 June 2005)
· ENDS Environmental Data Services (London, UK)
o »is an independent publisher which has served environmental professionals since 1978. ENDS is a byword for reliable information and analysis of developments shaping the business climate.«
o > e.g.
§ The Ends Report (Take a free trial or Subscribe)
· »The monthly journal on environmental policy and business«
· > e.g.
o All Articles by Subject > e.g.
§ ENDS Directory (One-stop guide to environmental consultancy) > e.g.
· Editorial > e.g.
o Directory 2006 >
§ Sustainability reporting enters an uncertain era
· »More companies are choosing to report on environmental issues affecting their operations than ever before. But what type of future lies ahead for corporate sustainability reporting following the recent push towards Operating and Financial Reviews, which the Government has now decided will not be mandatory after all?«
o Directory 2003 >
§ The value of verification in corporate sustainability reporting
· Britain's Health and Safety Commission (HSC) and the Health and Safety Executive (HSE) are responsible for the regulation of almost all the risks to health and safety arising from work activity in Britain. > e.g.
o Health & safety topics >
§ Corporate Responsibility >
· Live Issues >
o Public reporting of health and safety performance
· HM Treasury (UK) >
o Public spending & reporting >
§ Government Financial Reporting Manual (FReM) >
· Sustainability and environmental reporting
o »The purpose of this web page is to provide examples of good practice and sources of further information on sustainability and environmental reporting from private and public sector.«
· SocialFunds.com >
o News > News Center > By Category >
§ Reporting > e.g.
· Web Design, Lobbying Disclosure Fuel Co-operative Bank Win of UK Sustainability Reporting Awards (23 February 2005; By William Baue)
· Addison (London, UK)
o >> e.g.
§ Still united in diversity (22 June 2010)
§ United in Diversity (2007; .pdf has 34 pp.) - Trends and practices in European corporate reporting
· In analysing the annual reports of Europe’s top 100 companies, it assesses the extent to which narrative reporting is converging around a set of common standards and provides an overview of trends in corporate responsibility and online reporting.
§ Smoke and Mirrors? Corporate CSR Reporting (2002)
o >>
§ Tag: Sustainability Communications
· Spada Professional Services PR Firm (London) > e.g.
o Swordplay >
§ Communication >
· FTSE 100 Sustainability: Big Report = Big Award? (17 November 2008) >
o Environmental Reporting: Trends in FTSE 100 Sustainability Reports (.pdf, November 2008, 29 pp.) - investigates the terminology, thematic content and length of Britain’s leading corporate reports on sustainability.
§ See also related news: FTSE 100 Environmental Reports: Could Do Better…
· See also related articles at:
o Mallen Baker's Blog: Can you have a short award-winning CSR report? (18 November 2008)
o GreenBiz: Longer Sustainability Reports Win Awards, Carbon-Intense Companies Report Less (18 November 2008)
· Lodestar (London) offers B2B strategic consultancy in the core areas of marketing, stakeholder engagement and sustainability strategy. >
o News >
§ First annual Non-financial reporting conference a fantastic success (25 September 2012; lodestar in association with ACCA & GRI, hosted by Deloitte, 20 September 2012, London) >
· The non-financial reporting conference (2012-) = NFR Conference
· Deloitte UK >
o News room > News releases > e.g.
§ Seeing the wood from the trees: carbon reporting practices in UK listed companies show a high degree of variation (8 November 2010)
· Deloitte has today announced details of a report looking at how 100 UK listed companies publicly report their corporate carbon footprint (also known as their greenhouse gas emissions). >
o A survey of carbon reporting practices amongst UK listed companies (.pdf has 28 pp.) - a study is entitled »Carbon reporting to date - Seeing the wood for the trees«
o See also
§ Related article at BusinessGreen: Businesses failing carbon accounting test (8 November 2010) - Deloitte report reveals few companies meet government guidelines for carbon reporting
§ related article at The Independent: Few companies meet carbon reporting norms (8 November 2010; By Nikhil Kumar)
§ Corporate Responsibility reporting reaches all time high (11 December 2007)
· The number of FTSE 100 companies issuing corporate responsibility (CR) reports has reached a record high, according to research from business advisory firm Deloitte. 80 of the UK’s top 100 companies now report on corporate responsibility in their Annual Report and Accounts. This compares with 56 five years ago.
· Defra Department for Environment, Food and Rural Affairs (UK) > e.g.
o The Environment >
§ Green economy, green business >
· Sustainable Business and Resource Efficiency >
o Measuring and reporting environmental impacts > e.g.
§ Key Performance Indicators Guidance and GHG Reporting Draft Regulations consultations (25 July 2012)
§ Benefits of reporting:
· The contribution that reporting of greenhouse gas emissions makes to the UK meeting its climate change objectives: a review of the current evidence (.pdf, November 2010, 66 pp.)
· Review of the contribution of reporting to GHG emissions reductions and associated costs and benefits (August 2010; .pdf has 109 pp.; Prepared by PwC & CDP)
· Sustainable development >
o Sustainable Development in Government >
§ News (SD Scene) >
· Business
· IEMA Institute of Environmental Management and Assessment (UK) >
o News >
§ IEMA Launches Research Report on GHG Management and Reporting This Week (4 October 2010) - 80% of environmental professionals working in UK businesses say that mandatory reporting is needed if business is to play its part in the green economy. >
· IEMA GHG Management and Reporting Special Report Launches 4.10.10 (.pdf has 81 pp.)
o See also related article at Guardian: Mandatory reporting of greenhouse gas emissions vital (8 February 2011) - Reporting enables company to move from seeing sustainability as a niche activity to central to the way they do business says Jan Chmiel
· Carbon Clear is a world-leader in carbon management. We'll help you put carbon reduction at the heart of your business to compete in a low-carbon world. >
o Resources >
§ White Papers:
· Carbon Reporting - 2012 Performance of the FTSE 100 (.pdf, 13 November 2012, 12 pp.) - Results of research into the carbon reporting performance of FTSE 100 companies, and a comparison with last year's research.
o See also
§ Environmental Leader: Marks & Spencer, National Grid Top FTSE 100 Carbon Reporting Ranking (13 November 2012)
· Carbon Reporting - Performance of the FTSE 100 (.pdf, August 2011, 12 pp.) - results of research into the carbon reporting performance of FTSE 100 companies, and a checklist for rating your own company performance.
· SB Sustainable Business (Faversham House Group Ltd; UK) >>
o Smarter Sustainability Reporting: One day conference (5 February 2013, London; Organised by edie and SB Sustainable Business)
§ See also
· related blog post by Elaine Cohen: 10 reasons NOT to Attend a Conference on Sustainability Reporting (21 October 2012)
o Smarter Sustainability Reporting: One day conference (15 May 2012, 76 Portland Place, London; Organised by edie and SB Sustainable Business)
§ See also
· related blog posts by Elaine Cohen:
o 32 quotes about Smarter Sustainability Reporting (20 June 2012)
o 45 reasons to attend the Smart Sustainabilty Reporting Conference (22 February 2012)
· Cranfield University >> Cranfield School of Management > Research > Research Centres & Clusters >
o Doughty Centre for Corporate Responsibility >
§ Knowledge Creation/Research >
· Library of Work >> e.g.
o Non-Financial Performance Metrics for Corporate Responsibility Reporting Revisited (.pdf, January 2008, 40 pp.; By Malcolm F Arnold)
§ This paper summarises academic and practitioner literature relating to the use of non-financial metrics for the monitoring and recording of corporate social and environmental responsibility performance. Significant themes are reviewed and current standards are identified, along with benchmarking initiatives.
§ This is the first “Working Paper” from the Doughty Centre (emphasis on the Anglo-Saxon world)
§ In the coming months, ... , we will be developing the analysis... In particular, we need to give much more coverage to non-UK developments...
o Search for »reporting«
· EIRIS Ethical Investment Research Services (Head Office: London, UK) > e.g.
o Publications > e.g.
§ FTSE100 snapshot: Trends in ESG performance 2008 (.pdf, May 2008, 4 pp.) - Analysis of the FTSE100 charting progress on key environmental, social and governance (ESG) issues over the last five years.
· See also:
o related article at SocialFunds:
§ Large UK Companies Put Their Best Foot Forward (28 May 2008) - New study of the FTSE 100 finds most companies, but not all, are improving their performance on environmental, social and governance issues.
· Environment Agency (UK) >
o Business and industry >
§ Environmental topics:
· Resource efficiency and environmental performance:
§ >>
· Environmental issues and annual financial reporting (September 2009; .pdf has 88 pp.)
o A new guide on reporting environmental issues in annual financial statements that we have launched with the Institute of Chartered Accountants for England & Wales. It is aimed at those responsible for preparing, auditing and using these publications.
§ Research:
· 2009-2010 Environmental Disclosures (= The Third Major Review of Environmental Reporting in the Annual Report & Accounts of the FTSE All-Share Companies)
· 2007 Environmental Disclosures
· 2006 Environmental Disclosures
· 2004 Environmental disclosures
· Black Sun (UK) > e.g.
§ What We Do >
· Corporate Reporting
§ Our Research >
· Annual Complete 100 survey of FTSE 100 Annual Reports
§ Our News
o See also:
§ Related article at GSB Guardian Sustainable Business: Companies are embracing corporate responsibility in their annual reports (29 September 2011; By Sallie Pilot, Black Sun) - A look at the FTSE 100 shows that companies are increasingly examining their role in the sustainable development of society
· Corporate Responsibility (CORE) Coalition (London) > e.g.
o Publications >> e.g.
§ The Reporting of Non-Financial Information in Annual Reports by the FTSE100 (.pdf, April 2010, 16 pp.)
· A Study for CORE conducted by Professor Adrian Henriques, of Middlesex University, reviewing FTSE 100 compliance with the Companies Act new 'business review' obligations.
o See also related news: FTSE100 Company Reports Reveal Inadequacy of Companies Act (28 April 2010)
· ClientEarth (London, UK; Offices in Brussels and Paris)
o We work to protect the environment through advocacy, lobbying, litigation and research.
o > e.g.
§ Our work >
· Company law >
o Company transparency >
§ Environmental and social transparency under the Companies Act 2006: Digging deeper (2010; .pdf has 111 pp.)
· This review was authored by Ben Bundock, Tim Malloch and James Thornton.
· In 2010 ClientEarth published a major study of the UK law that governs company reporting on environmental and social issues, looking in particular at the extractive industries in practice.
§ Testing the law and the regulator
§ The extractive industries: a particular problem
§ Reform in the UK: the Operating and Financial Review
· In June 2010, the UK government announced that it would reform the law governing company reporting.
· TVC The Virtuous Circle (Reading) is a specialist consultancy, operating in the fields of CSR, Non Financials, Risk Management and Communications. > e.g.
o Articles & Publications >
§ Research Reports > e.g.
· Report written by Tony Hoskins – Research report on the quality of narrative reporting in the light of the UK Corporate Governance Code (Word doc., June 2011, 25 pp.), entitled »Telling the Strategic Story – Narrative reporting and the use of non financial metrics in 2010 Annual Reports and Accounts«
· In recent years, The Virtuous Circle has contributed to the research papers published by the Accounting Standards Board (ASB) - on the quality of non financial reporting (e.g. »Rising to the challenge« paper).
· Preparedness for new corporate reporting requirements (Word doc, November 2006, 14 pp.) - A study of FTSE200 Business Reviews and a consideration of their readiness for the new Companies Act
· FRC Financial Reporting Council (UK) >
o Our Work >
§ Codes & Standards >
· Accounting and Reporting Policy >
o Projects >
§ Research >
· Reviews of narrative reporting >
o Rising to the challenge (2009; .pdf has 24 pp.)
o Full results of a Review of Narrative Reporting by UK Listed Companies in 2008/2009 (October 2009; .pdf has 45 pp.)
· ESRC Economic & Social research Council (UK) >
o Press & Media >>
§ Annual Reports Fail To Capture Value Of Innovation (8 June 2007)
· Cross Border >
o Magazines >
§ Inside Investor Relations = IR Magazine > e.g.
· Topics >
o Sustainability > e.g.
§ Readers' verdict: sustainability reporting (1 September 2009; By Tim Human) - What does and doesn’t work in sustainability reports
· Readers of sustainability reports are a diverse bunch, ranging from lofty academics to battle-hardened environmental activists. IR’s main targets – investors and analysts – are keen readers, too. Data from CorporateRegister.com, an online archive of CSR reports, show around 10 percent of its visitors are from one of these two groups. But what do they want to see – and how do they want it presented?
· University of Nottingham >>
o ICCSR International Centre for Corporate Social Responsibility (UK) >
§ Research > Research Paper Series >
o 35–2006: Best Practice Reporting on Gender Equality in the UK: Data, Drivers and Reporting Choices (.pdf, 54 pp.; By: Kate Grosser and Jeremy Moon)
§ The paper’s twin purpose is to investigate and explain whether there have been improvements in reporting on gender equality in the workplace by UK best practice companies in the last decade.
§ Quantitative analysis is based on investigation of the twenty companies’ annual reports, CSR reports (2004) and websites (2004-5).
o 32-2005: Corporate Social Reporting and Stakeholder Accountability - The Missing Link (.pdf, David L. Owen, 39 pp.)
§ »The paper critically evaluates the degree of institutional reform, designed to empower stakeholders, and thereby enhance corporate accountability, accompanying current leading edge reporting initiatives.«
o 09-2003: CSR in Asia: A seven country study of CSR website reporting (.pdf, 47 pp.; Eleanor Chambers, Wendy Chapple, Jeremy Moon & Michael Sullivan)
§ »The aim of this paper is to investigate CSR reporting in Asia through analysis of websites of the top 50 companies in seven countries.«
o 03–2003: Recent developments in European social and environmental reporting and auditing practice – A critical evaluation and tentative prognosis (.pdf, 32 pp., By: David L. Owen)
· CSEAR Centre for Social and Environmental Accounting Research (University of St. Andrews, Scotland, UK) > e.g.
o Meeting Together > e.g.
§ Next CSEAR UK
§ Forthcoming CSEAR Overseas
§ Previous CSEAR Conferences
§ Other Conferences
o Discovering Social and Environmental Accounting
§ The Centre publishes a biannual journal, »Social and Environmental Accounting Journal (SEAJ)«
· Published twice per year and distributed free to members since 1993.
· Table of contents available.
o Research Resources > e.g.
· (many critical views on »corporate sustainability« and current »corporate sustainability reporting« practices)
o Approaches to Practice
o >>
§ Accountability, Transparency, Sustainability (CSEAR Blog; By Jan Bebbington, Colin Dey) - News, events, thoughts and musings on sustainability accounting and accountability.
· ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.
o Technical resources >
§ Audit and assurance > e.g.
· Assurance: Practical Guidance >
o Assurance on non financial information
§ Financial reporting >
· Other UK reporting issues >
· Information for Better Markets
§ Sustainability >>
· Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.; Prepared with the Environment Agency)
o See also:
§ Environment Agency (UK) > Business and industry > Environmental topics: Resource efficiency and environmental performance: Environmental finance >
· Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.)
o >
§ Library >
· Subject gateways >
o Environment & Sustainability > also
§ Topics >
· Sustainability Reporting
§ Articles and books in the Library collection:
· View a list of articles and books in our collection on environmental and social reporting
· Accountancy Age (UK) > e.g.
o Homepage >
§ Special Reports > e.g.
· The green accountancy report (5 July 2007) > e.g.
o Environmental reporting: glossing over the issue
o 'Green' reporting: nowhere to hide
o News >
§ In Depth > e.g.
· Accountants and the crisis: CSR - man overboard (24 July 2008; Written by Damian Wild) - A commitment to CSR is de rigueur for the modern business - but will it survive the economic downturn or be seen as a luxury few can afford?
§ Analysis >> e.g.
· Responsible policy (27 January 2010; By Dr Michael Groves) - It’s time to start shouting honestly about your clients’ corporate social responsibility records
· HRH The Prince of Wales (UK) >> Accounting for Sustainability (A4S) Project > e.g.
§ What is Integrated Reporting?
§ Current Developments
§ A4S Reporting Guides and Examples (Connected Reporting Framework – CRF)
o >> also
§ Accounting for Sustainability Community > also
· Library >
o Filter by Category:
· Tags:
· CIMA Chartered Institute of Management Accountants (UK) > e.g.
o Innovation >
§ Reports and research by topic >
· Financial reporting >
§ Report leadership is a coalition between CIMA, PricewaterhouseCoopers (PwC) and Radley Yeldar (see also here).
o Professionalism >
§ Ethics >
o >>
§ Accounting for Ethical, Social, Environmental and Economic Issues: Towards an Integrated Approach (.pdf, 22 September 2006, 8 pp.; By: Professor Carol Adams, La Trobe University and Dr Geoff Frost, University of Sydney)
· The project involved two stages:
o Examination of corporate reporting on sustainability performance
§ A sample of 100 Australian and 100 British companies’ external reports (both annual and, where available, discrete sustainability reports) covering the 2003 calendar year were collected
§ The report has found a low level of reporting on sustainability performance or targets, which indicates that performance is not being adequately managed.
o Case studies on the use of sustainability performance data
§ Interviews were conducted with four British and three Australian companies, selected on the basis that they are known as best practice organisations (with respect to collecting and reporting of sustainability information in a form which augments decision making), to examine the process of developing KPIs and the way in which sustainability performance data is used in management functions such as decision making, strategic planning, performance management and risk management.
§ »...research into seven ‘best practice’ organisations found that even leading companies are using an ad hoc, variable approach when assembling sustainability information and then integrating it into their decision making process.«
· See also related news:
o CIMA report highlights shortcomings in sustainability reporting (6 October 2006)
· CRR Conference (CRRC)
o The conference is organised by Sustainability Research Institute / University of Leeds (UK)
o > e.g.
§ CRRC 2009 >
· Papers 2009 >
§ CRRC 2008 (7-9 September 2008, at Queen's University Management School, Belfast, UK) > e.g.
· Quality assessment of sustainability reporting in Wind-energy Industry. The Spanish case (.pdf, 30 pp.; By J.M. Moneva Abadía, M.V. Sanagustín Fons & J.A. Moseñe Fierro)
· Social and Environmental Reporting: How informative is the disclosure of Community Involvement Cost – Qualitative or Quantitative (.pdf, 29 pp.; By Cecilia Olukemi Yekinni)
§ CRRC 2007 (15-17 July 2007, at Devonshire Hall, University of Leeds, UK) > e.g.
· Papers in alphabetical Order >
o Institutional pressure towards corporate responsibility: a comparison of sustainability reporting in the world’s largest pulp and paper companies (.pdf, 15 pp.; By Mirja Mikkilä & Anne Toppinen, University of Joensuu, European Forest Institute, Finland)
§ CRRC 2006 (4-5 September 2006, at the Trinity College in Dublin/Ireland) > e.g.
· Papers sorted by panel sessions:
o Reporting > e.g.
§ Keogh Amanda:
· Non-Financial Reporting Trends of Australian Power Generators (.pdf has 32 pp.)
§ Atkinson Caroline and Taplin Ros:
· The Use of Guidelines in Australian Corporate Sustainability Reporting (.pdf has 23 pp.; The use of GRI guidelines)
§ Ejdis Joanna:
· Sustainable Development Reporting as Sources of Knowledge in Polish Enterprises (.pdf has 11 pp.)
§ Cecilio Teresa and Ramos Tomas B.:
· Corporate Environmental and Sustainability Measurement and Reporting Practices in Portugal (.pdf has 15 pp.)
§ Reis Priscilla R., Idaho State University:
· Social Reporting - CR or PR?: The Unanswered Questions (.pdf has 16 pp.; global developments)
§ Hussain Salman and Yamaguchi Madoka:
· Environmental reporting protocols for the cosmetics industry: a comparative analysis of Japanese and UK on-line publications (.pdf has 14 pp.)
· Europa >> European Commission >>
o Employment, Social Affairs and Inclusion >
§ What we do > Partners > Corporate Social Responsibility (CSR) in the EU >??>
· Studies >
o The State of Play in Sustainability Reporting in the European Union (.pdf, as of January 2011 (published in March 2011), 173 pp.; See also related news)
o Corporate Social Responsibility - National Public Policies in the European Union (.pdf, Manuscript completed in November 2010; 80 pp.; See also related news) >
§ 4. CSR Reporting and Disclosure
o Enterprise and Industry > All topics > Sustainable and responsible business >
§ Corporate social responsibility >
o Workshops on the disclosure of ESG info (September 2009 - February 2010): e.g.
§ General background documents
§ Position papers
§ Additional written submissions received
§ Each workshop looked at ESG disclosure from the perspective of a different set of stakeholders (available are Summaries of discussions, Presentations and Background documents):
· Workshop 1 – the enterprise perspective (18 September 2009) - Enterprises (the providers of ESG information)
· Workshop 2 – the investor perspective (30 October 2009) - Investors (mainstream and SRI), financial analysts, accountants, rating agencies
· Workshop 3 (4 December 2009): Civil society and NGOs, consumers, media
· Workshop 4 (27 January 2010): Trade unions
· Workshop 5 - the perspective of public Authorities (29 January 2010)
· Workshop 6 - final workshop and discussion of hypothetical scenarios (25 February 2010)
§ Note: »In late 2009 the Commission (DG Employment and Social Affairs) intends to contract a consultant to carry out a study of current CSR reporting practices. The study will build on the outcomes of the proposed workshops.«
§ Multi-stakeholder Forum on CSR > e.g.
· Plenary meeting 2010 (29-30 November 2010)
o Also
§ Session 4: Transparency, disclosure and reporting
o > Background documents:
§ Review and recommendations from stakeholder organisations:
· Other organisations: Global Reporting Initiative (.pdf, 8 pp.)
· Plenary meeting 2006 = Forum review meeting 2006 = European Multistakeholder Forum on CSR: Review Meeting (7 December 2006) > e.g.
o Compendium of actions by stakeholders (.pdf, 154 pp.)
o Update on CSR policies of EU Member States (.pdf, 145 pp.)
o Internal Market >
§ Single Market Policies: Business environment > Accounting – Financial Reporting >>
o The European Commission adopted on 16 April 2013 a proposal for a directive enhancing the transparency of certain large companies on social and environmental matters. …
o >
§ Related documents:
· Press release = Commission moves to enhance business transparency on social and environmental matters (16 April 2013)
· Legislative proposal (.pdf, 14 pp.) = Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of nonfinancial and diversity information by certain large companies and groups
· Impact Assessment: e.g.
o Full text (.pdf, 2013, 88 pp.)
· Opinion of the Impact Assessment Board (.pdf, 3 pp.)
· Expert group on disclosure of non-financial information by EU companies
· Public consultation on disclosure of non-financial information by companies
· Study on “Disclosure of Non-Financial Information by Companies” (.pdf, December 2011, 50 pp.; Conducted by the Centre for Strategy and Evaluation Services (CSES))
§ Interactive Info and Help:
· Consultations >>
o Consultation on the Single Market Act
§ Period of consultation: From 27.10.2010 to 28.02.2011
§ See also, e.g.:
· Eurosif Response (.pdf, 28 February 2011, 7 pp.)
· CSR Europe »The European business network for CSR« > e.g.
o Services > Best Practice Exchange and Tool Development > e.g.
§ Search company CSR Solutions >
· Choose your CSR issue: Reporting and disclosure
§ >??>
· B2B Working Groups >
o Reporting and Assurance (Led by Deloitte)
o CSR Reporting in EU/US Context (initiated by Manpower in 2005)
o Membership > e.g.
§ National Partner Network > e.g.
o Select CSR Theme: Communications and Reporting
o News >
§ Search News >
· Select CSR Theme: Communications and Reporting
o Events >
§ Search Events (??) >
· Select CSR Theme: Communications and Reporting
o »Search« might be useful
· EEA European Environment Agency >
o Themes >>
§ Actions for improving the environment >
· Environmental management and practices >
o Reports >>
§ Corporate Environmental Reporting – Key challenges for corporate environment performance measurement and communication (27.10.1999, February 1998; .pdf has 85 pp.)
o Reports >>
§ Business and the Environment: Current trends and developments in corporate reporting and ranking (19.2.2001; .pdf has 77 pp.)
o About EEA >
§ Networks > EnviroWindows > Industry > Corporate Sustainable Reporting (updated ??)
· Vigeo »corporate social responsibility rating agency« (Headquartered in Bagnolet, France) >
o News >
§ CSR: what do companies report on? (25 January 2010; Available for purchase) - Analysis of European companies' reporting on their social responsibility
· This study takes stock of the information published or sent to Vigeo by more than 700 companies in respect of their social responsibility over the period 2007-2009.
· ETUI European Trade Union Institute >
o Publications >
§ Working Papers >
· Non-financial reporting beyond the strict minimum: is the workforce a well-informed stakeholder? (2013; .pdf has 42 pp.; By Jan Cremers, University of Amsterdam)
o This working paper by Jan Cremers of the Amsterdam Institute of Advanced Labour Studies summarises the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies and the role and involvement of trade union representatives in this form of reporting.
· CSR+D European Network for Corporate Social Responsibility and Disability (2011-2015) >
o Info and communication >
§ CSR+D Network News >
· Publication of Analysis of Disability Disclosure developed by the CSR+D Network’s WG1 (30 January 2013) >
o Working Group:
§ Led by Fundación ONCE and Telefónica.
§ Associate members: Capgemini, Ecodes, Forética and SANOFI.
o Analysis of Disability Disclosure in Sustainability Reports (.pdf, December 2012, 52 pp.)
§ developed with public information taken mainly from sustainability or CSR reports published by the 16 companies analysed and, in some cases, completed from these companies’ websites.
· EMAN Europe - Environmental Management Accounting Network Europe (Stefan Schaltegger – Chairman, Centre for Sustainability Management, Leuphana University Lüneburg, Germany) > e.g.
· PwC PricewaterhouseCoopers Deutschland > e.g.
o Im Fokus >
§ Nachhaltigkeit >
· Berichterstattung
· >>
o Nachhaltigkeitsberichte: Deutsche Firmen liegen vor Österreich und der Schweiz (März 2011) >
§ Unternehmerische Verantwortung im Zeitalter der Transparenz (.pdf, 19 pp.) - PwC untersucht die Transparenz der nichtfinanziellen Berichterstattung in Österreich, Deutschland und der Schweiz
§ Siehe auch:
· UmweltDialog: Nachhaltigkeitsberichte im Vergleich: DAX 30 schneiden gut ab (12 April 2011)
· CSR News (Based in Hückeswagen, Germany) >
o News = csr-news.net >> e.g.
§ GUTcert: CSR-Berichte entsprechen nicht immer der Wirklichkeit (15 January 2013) >
· Nachhaltigkeitsmanagement deutscher Unternehmen im Spiegel der Berichterstattung
o Die Zertifizierungsgesellschaft hat in einem eigenen NachhaltigkeitsCheck 27 CSR- und Nachhaltigkeitsberichte von Unternehmen auf den vorderen Plätzen des aktuellen IÖW/future Rankings auf die darin enthaltenen Angaben zur nachhaltigen Unternehmensentwicklung untersucht.
§ Nachhaltigkeitsbericht der Universität Hamburg: Wenige Hochschulen berichten (4 January 2013)
§ Studie: 37 der 100 größten Unternehmen planen Integrierte Berichterstattung (22 October 2012) >
· integrated. Integrierte Berichterstattung. Von der Herausforderung zum Praxismodell (.pdf, 44 pp.; At HGB) - Studie unter börsennotierten Unternehmen in Deutschland
o Studie der Berichterstattungsagenturen akzente kommunikation und beratung (München) und HGB Hamburger Geschäftsberichte
§ Nachhaltigkeitsberichte berücksichtigen Megatrends (4 July 2012; Relating to the »KPMG-Handbuch zur Nachhaltigkeitsberichterstattung (Update 2011)« (.pdf has 32 pp.))
§ Nachhaltigkeitsberichte nach GRI-Kriterien besitzen die höchste Informationsqualität (2 July 2012) - In einer Masterarbeit wurde die Qualität aller 158 verfügbaren Nachhaltigkeitsberichte von kleinen und mittleren Unternehmen (KMU) aus Deutschland, Österreich und der Schweiz (DACH-Länder) untersucht, die in den Jahren 2010 und 2011 veröffentlicht wurden.
§ Die Berichterstattung nach GRI prägt das Umweltmanagement. Ein Interview zum Umweltreporting bei der BSH (15 December 2010)
§ Nachhaltigkeitsberichte – (k)ein Thema für den Mittelstand? (20 April 2010) - Bei der internationalen Forschungs- und Beratungsorganisation triple innova bildet die Nachhaltigkeitsberichterstattung für KMU ein Schwerpunktthema. CSR NEWS sprach mit deren Geschäftsführerin Dr.in Brigitte Biermann über das Thema.
§ LBBW-Nachhaltigkeitsbericht mit Verbesserungspotential (18 January 2010)
§ CSR-Reporting: Weniger Hochglanz und mehr belastbare Zahlen gefordert (10 March 2009)
§ Nachhaltigkeitsberichte für Unternehmen immer wichtiger (1 September 2008; Ein Beitrag von Bente Britoschek, Ernst & Young AG.)
§ Best Practices bei Nachhaltigkeitsindikatoren in Geschäftsberichten (10 March 2008)
§ Nachhaltigkeitsberichte: Große Qualitätsunterschiede und ein Drittel Non-Reporter (23 November 2007)
§ Kirchhoff-Studie: Internet gewinnt für CSR-Kommunikation an Bedeutung (23 October 2007; .pdf has 48 pp.)
§ Nachhaltigkeitsberichterstattung im Internet wird immer selbstverständlicher für DAX30-Unternehmen (23 October 2007)
· Institute 4 Sustainability (Germany, Berlin; The founder: Thomas Loew)
o Nachhaltigkeitsberichterstattung >
§ Publikationen zu Umwelt- und Nachhaltigkeitsberichterstattung
o Downloads
o Also English (International) version of website > e.g.
§ Downloads (publications in English)
· Ranking der Nachhaltigkeitsberichte (Germany) > also
o Ranking der KMU-Nachhaltigkeitsberichte (since 2009)
§ See also
· related news at Rat für Nachhaltige Entwicklung: Nachhaltigkeitsberichte des deutschen Mittelstands auf dem Prüfstand (5 February 2009)
· IÖV Institut für ökologische Wirtschaftsforschung (Germany) > e.g.
o Publikationen >
§ Partizipation und Kommunikation: e.g.
· Mehr Glaubwürdigkeit durch Testate? - Internationale Analyse des Nutzens von Testaten in der Umwelt- und Nachhaltigkeitsberichterstattung (May 2005; .pdf hat 94 pp.; Kurzfassung hat 17 pp.; Auch auf BMU website)
· Bedeutung der internationalen CSR-Diskussion für Nachhaltigkeit und die sich daraus ergebenden Anforderungen an Unternehmen mit Fokus Berichterstattung (2004; .pdf hat 126 pp.)
· Nachhaltigkeitsberichterstattung - die Praxis glaubwürdiger Kommunikation zukunftsfähiger Unternehmen (Buch; IÖW & imug, 2002)
· KPMG Deutschland (Germany) >
o Themen & Trends >
§ Themen:
· Nachhaltigkeit >
o Nachhaltigkeitsberichterstattung >
§ Publikationen:
· KPMG-Handbuch zur Nachhaltigkeitsberichterstattung 2008/09 (.pdf, November 2009, 72 pp.) - Deutschlands 100 umsatzstärkste Unternehmen im internationalen Vergleich
o Das Handbuch entstand unter Mitwirkung von: Jürgen Engelbach, Christian Hell, Pieter van der Veen
o See also
§ related article at CSR News (csr-news.net): Nachhaltigkeitsberichterstattung – Deutsche Unternehmen international auf Augenhöhe (11 January 2010)
· The Ranking of environmental reports (English) or »Das Ranking der Umweltberichte« (Germany)
o Project of: Future e.V., IÖV, Umwelt Stiftung
o Year 2000
· UmweltDialog ist ein unabhängiger Nachrichtendienst rund um das Thema Nachhaltigkeit und Corporate Social Responsibility. Der UmweltDialog gehört zur Mediengruppe macondo (Münster, Germany). >
o CSR-Management >
§ CSR-News > e.g.
· Nachhaltigkeitskommunikation bleibt Herausforderung für Energieversorger (10 November 2011)
o … Eine aktuelle Befragung der Management- und Technologieberatung BearingPoint unter Energieversorgern (45 Antworten) und privaten Endverbrauchern (350 Antworten) aus Deutschland, Österreich und der Schweiz zeigt: Knapp 60 Prozent der Energieversorger haben eine Nachhaltigkeitsstrategie formuliert. …
§ Reports >> e.g.
· Nachhaltigkeitsberichte: Falsche Versprechen im Bereich Antikorruption (5 December 2012) – Die Antikorruptionsorganisation Transparency International Deutschland bemängelt, ...
o See also:
§ Rat für Nachhaltige Entwicklung: Transparency kritisiert Korruptionsberichterstattung (4 December 2012)
§ Transparency International Deutschland: Sustainability Reporting of Major German Companies: A Study of Compliance with the GRI Guidelines in the Area of Anti-Corruption (.pdf, 28 November 2012, 24 pp.)
· Borderstep Institut (Berlin, Hannover; Germany) >
o Institut für Innovation und Nachhaltigkeit (Deutsch) >
§ Projekte >> e.g.
· Lagebericht zur Lageberichterstattung: Nicht-finanzielle Indikatoren im Lagebericht (December 2006)
o See also related press release: Lagebericht zur Lageberichterstattung börsennotierter Unternehmen (at UBA)
o Institute for Innovation and Sustainability (English version) >
§ Projects >
· Non-financial indicators in annual reporting (description in English, document (.pdf, 80 pp.) in German; Authors: Dr. Jens Clausen, Thomas Loew, Walter Kahlenborn)
· BMU Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit (Germany) > e.g.
o Die Themen > e.g.
· Wirtschaft und Umwelt > e.g.
o Downloads > e.g.
§ BMU/UBA-Broschüre: Nachhaltigkeitsberichterstattung von Unternehmen - Status Quo Report Deutschland 2007 (September 2007; .pdf hat 44 pp.)
o Unternehmens- verantwortung / Zertifizierung > e.g.
§ CSR
§ EMAS
· UBA Umweltbundesamt (= Federal Environment Agency) (Germany) >
o Umweltökonomie und Umweltmanagement
· black point communications gmbh (Hagen, Germany) >>
o CSR-Studie
§ »...Wir nahmen jetzt die CSR-Berichte der im Aktienindex DAX gelisteten Unternehmen unter die Lupe...« (Mai 2007)
· Kirchhoff Consult AG (Germany (Hamburg, Munich), Zurich (Switzerland), Vienna (Austria), Istanbul, Suzhou) > e.g.
o Unternehmenskommunikation >
§ CSR-Kommunikation (also English version)
o Aktuelles & Publikationen >
§ Publikationen > e.g.
· Studien > e.g.
o „Wie engagiert sind Hamburgs Unternehmen?“ (30 April 2009)
o CSR-Kommunikation: Nachholbedarf im SMI (27 January 2009)
o Nachholbedarf im MDAX (15 September 2008) - Unzureichende Kommunikation im Bereich Corporate Social Responsibility (CSR)
o Internationale Reportingstudie (9 July 2008) - Die Kirchhoff Consult AG untersuchte den Umfang der jährlichen Berichterstattung der weltweit größten Unternehmen.
o CSR-M-DAX-Studie: Nachholbedarf im MDAX (3 July 2008) - Studie der Kirchhoff Consult AG zur CSR-Kommunikation der MDAX-Unternehmen
o Internet gewinnt für CSR-Kommunikation an Bedeutung (11 October 2007)
o Kirchhoff Consult AG legt Studie zu Schweizer Nachhaltigkeitsberichten vor (20 October 2004)
o Kirchhoff Consult AG legt internationale Studie über Nachhaltigkeitsberichte vor (19 August 2003)
· SD-M Sustainable Development Management (dr. Axel Hesse; Münster; Germany) > e.g.
o English > Publications > e.g.
§ Best Practices for SD-KPIs, Examples of good use of Sustainable Development Key Performance Indicators (SD-KPIs) in management reports 2006
· a study for Deloitte, Duesseldorf, Munich 2008
· Co-Autor: Prof. Dr. Dr. h.c. Joerg Baetge
§ Climate Change Risk Reporting in the Annual Reports 2006 of the European Automobile Industry (2007; .pdf has 48 pp.; By Axel Hesse, on behalf of Germanwatch)
§ Added value, long term. Non-financial sustainability key performance indicators on their way into financial reports of German companies (April 2006; .pdf has 22 pp.; By: Axel Hesse)
· This survey of 30 German companies (DAX-30) researched how they are responding to the new mandatory requirement to disclose material non-financial sustainability key performance indicators (KPIs) in their financial reports.
· This survey from sustainability consultant Axel Hesse was supported by Deloitte and the German Federal Ministry of the Environment.
o Deutsch >
§ Publikationen > e.g.
· Best Practices bei SD-KPIs, Beispiele guter Berichterstattung zu "Sustainable Development Key Performance Indicators" (SD-KPIs) in Lageberichten 2006
o 2008; .pdf hat 50 pp.
o By: Jörg Baetge, Axel Hesse; Im Auftrag von Deloitte
o in Geschäftsberichten europäischer Unternehmen
· dokeo GmbH (Stuttgart, Germany; Geschäftsführer: Wolfgang Scheunemann) »Die CSR- und Nachhaltigkeits-Experten« > auch
o Forum = Deutsches CSR-Forum (historical website here ??)
o Akademie >
§ dokeo CSR-Akademie >> auch
· CSR-Kommunikation / Nachhaltigkeits-Reporting und Kommunikation
o Service >
§ Publikationen > e.g.
· Leitfaden zur CSR Berichterstattung in Deutschland - Anforderungen, Bewertungen und Inhalte (.pdf, July 2005, 43 pp.; In German; By: Kirstin Engemann, Wolfgang Scheunemann)
· Nexxar (Vienna, Austria)
o Step by step Nexxar became the leading provider for high-end HTML financial reports in Western Europe.
o > also
§ Market Research > also
· CSR Reports = Online Presentation of German CSR Reports - Quality of online CSR reports within DAX 30 companies
· NetFederation (Köln, Germany) – Corporate Online Solutions >>
§ Bereits zum dritten Mal untersuchte die NetFederation im Rahmen des jährlich erscheinenden „Corporate Benchmark“ auch den Corporate Social Responsibility (CSR)-Bereich der Unternehmenswebsites börsennotierter Konzerne der drei wichtigsten deutschen Aktienindizes DAX, MDAX und TecDAX.
§ Der „Corporate Social Responsibility Benchmark 2011“ durchleuchtet den allgemeinen Stellenwert von CSR-Aktivitäten innerhalb der Corporate Website und dokumentiert den digitalen Umgang mit den zentralen Themen der Unternehmensverantwortlichkeit.
· 360report (Berlin, Munich, Germany; Also in English)
o 360report ist die weltweit erste Software-as-a-Service Lösung für die einfache Erstellung von Nachhaltigkeitsberichten speziell für den Mittelstand.
o > auch
§ Über uns >
· Presse & Download >
o White Papers: e.g.
§ Evaluierung der Nachhaltigkeitsberichterstattung in KMU aus Deutschland, Österreich und der Schweiz nach den Indikatoren der Global Reporting Initiative (.pdf, 23.03.2012, 25 pp.; Simon Schnabel)
o See also:
§ csr-news.net: 360report: Der Do-It-Yourself-Nachhaltigkeitsbericht (28 March 2013)
· FES Friedrich Ebert Stiftung (Germany) >>
o Soziale Indikatoren in Nachhaltigkeitsberichten : freiwillig, verlässlich, gut? (.pdf, 2012, 52 pp.; By Gisela Burckhardt)
· Amazon >> e.g.
o CSR-Berichte im Branchenvergleich: Analyse und Deutung der Nachhaltigkeitsberichte deutscher Großunternehmen (Juni 2011; Henry Klöckner)
· The International Corporate Sustainability Reporting Site >
o Resources >
§ Articles & reports (German) – historical (till 2003; ??)
· »German articles, research papers and report abstracts in the area of Sustainability and Environmental Reporting«
· respACT »austrian business council for sustainable development« (Austria) >
o Themen:
§ NH-Berichterstattung > e.g.
· Analyse der Nachhaltigkeitsberichterstattung von respACT-Mitgliedern (25.07.2012) - Hoher Anteil an KMU-Berichten
· Aktuelle Studienergebnisse zur Nachhaltigkeitsberichterstattung (01.02.2012) - Zahlen, Fakten und neue Onlinetools
· Ernst & Young Österreich >>
o Climate Change and Sustainability Services (CCaSS) >>
§ Transparenz im Visier - Nachhaltigkeitsberichterstattung der österreichischen Top-Unternehmen (.pdf, 2011, 28 pp.)
· Nachhaltig Wirtschaften (Austria) > e.g.
o Fabrik der Zukunft >>
§ Systematische Evaluierung von Nachhaltigkeitsberichten mit dem EVANAB Tool und Strategieanalyse österreichischer Nachhaltigkeitsberichte (.pdf, Jänner 2009, 98 pp.)
· By:
o Univ.-Doz. Mag. Dr. Christine Jasch
§ Institut für ökologische Wirtschaftsforschung
o DI Dr. Peter Wallner CMC, DI Richard Tuschl
§ Wallner & Schauer GmbH
o Univ.-Doz. Dr. Andreas Windsperger
§ Institut für Industrielle Ökologie
· See also
o related news
o EVANAB (at Institut für Industrielle Ökologie)
§ Dieses Tool befasst sich mit der Evaluierung von Nachhaltigkeitsberichten mit dem Ziel einerseits Förderstellen die Möglichkeit zu bieten, die Qualität der unterstützten Nachhaltigkeitsberichten mit einheitlichen Rahmenbedingungen zu evaluieren, andererseits Betriebe, aber auch Berater, bei der Erstellung von Nachhaltigkeitsberichten zu unterstützen.
· WKO Wirtschaftskammer Österreichs (Austria) > e.g.
o Umwelt und Energie >
§ Nachhaltigkeit und Umweltmanagement > Nachhaltigkeit > Nachhaltigkeit >
· Nachhaltigkeit & Bericht > e.g.
o Der Nachhaltigkeitsbericht – das Reporting- und Kommunikationsinstrument der Zukunft, weiter...
§ Österreichischen Nachhaltigkeitsberichterstattung im internationalen Vergleich (Juni 2004)
· „Die österreichische Nachhaltigkeitsberichterstattung im internationalen Vergleich“ wurde durchgeführt im Auftrag des Bundesministeriums für Wirtschaft und Arbeit sowie der Wirtschaftskammer Österreich, WIFI Unternehmerservice.
· Von: Aloisia Schön, Eveline Pusch (Denkstatt GmbH) und Markus Langer, Astrid Konrad (Wirtschaftsuniversität Wien)
· csr-reporting (Blog by Elaine Cohen) >>
o The 10 Best Austrian Sustainability Reports (29 November 2012)
· itag Internationale Treuhand AG (Basel, Switzerland) >> e.g.
o Unternehmerische Nachhaltigkeitsberichterstattung - Entwicklungen und europäische Trends (.pdf, October 2005, 15 pp.; Von Christian Herzig und Prof. Dr. Stefan Schaltegger, Centre for Sustainability Management (CSM), Universität Lüneburg)
· Ethos »schweizerische Stiftung für nachhaltige Entwicklung« (Genève, Zürich, Switzerland; English, French and German versions of website)
o >??> also
§ Corporate Social Responsibility Studies >
· Ethos Study: Environmental and Social Reporting of Swiss Companies (in French or German) (January 2007)
· Ethos Study: Environmental and Social Reporting of Swiss Companies (in French or German) (January 2006)
· Environmental and Social Reporting: Legal Framework and Voluntary Standards (in French or German) (December 2005)
· Swiss Equity sustainability day (Swiss Equity magazin; Switzerland) > e.g.
o 19. Oktober 2010 (SIX Swiss Exchange, ConventionPoint, Zürich)
o 20. Oktober 2009 (Technopark, Zürich)
o > e.g.
§ Downloads > e.g.
· Presentations from 2009 conference:
o CSR Reporting:
§ "Vom Wert nachhaltiger Kommunikation in Zeiten der Wirtschaftskrise"
· Prof. Dr. Claus-Heinrich Daub, Institut für Unternehmensführung FHNW
§ "Soziale Unternehmensverantwortung im aktuellen wirtschaftsrechtlichen Umfeld: blamierte Nachhaltigkeit?"
· Dr. Beat Barthold und Dr. Catrina Luchsinger Gähwiler, Froriep Renggli
§ "Die Spreu vom Weizen trennen - Wie Sie Nachhaltigkeitsleader an ihrem Reporting erkennen"
· Michael Diaz, INrate AG
§ "CR&S-Reporting"
· Joachim Ganse, Deloitte Cert GmbH
· Das internationale Netzwerk für nachhaltiges Management (Switzerland) = The International Network for Sustainable Management (IFSM) > e.g.
o Aktivitäten >
§ Forschung > e.g.
· Projekte mit Beteiligung von IfSM-Mitgliedern: e.g.
o Optimierungspotenziale der integrierten Geschäftsberichterstattung
o Nachhaltigkeitsberichterstattung - von einem ökologischen zu einem ökonomischen Konzept
§ Laufzeit: 1.01.2003 - 30.04.2006
§ Publikationen > e.g.
· Prof. Dr. Claus-Heinrich Daub > e.g.
o Monografien / Books: e.g.
§ Die besten integrierten Geschäftsberichte der Schweiz: Aktuelle Ergebnisse und Bilanz einer Studie über fünf Jahre (2007)
§ Auf dem Weg zum nachhaltig integrierten Geschäftsbericht (2004)
§ Nachhaltigkeitsberichterstattung Schweizer Unternehmen (2002)
o Beiträge in Fachzeitschriften und Sammelwerken / Konferenzbeiträge Journal and Conference Papers (available for download)
o See also:
§ FHNW Fachhochschule Nordwestschweiz = University of Applied Sciences Northwestern Switzerland >
· English >
o School of Business >
§ International >
· Research Projects >
o International Sustainability Conference
o Swiss Sustainability Reporting
· >
o Hochschule für Wirtschaft >
§ Institut für Unternehmensführung >
o Team: Prof. Dr. Claus-Heinrich Daub
· ÖBU Netzwerk für nachhaltiges Wirtschaften (Zürich, Switzerland; Website in German and French)
o Die Öbu ist im Rahmen des International Network for Environmental Management INEM vernetzt.
o > e.g.
§ fokus ö > e.g.
· Proofit - nachhaltig profitabel >>
o Infothek >> auch
§ Allgemeine Information: Nachhaltigkeitsberichterstattung
§ themen >
· Kommunikation und Marketing >
o Nachhaltigkeitsreporting > e.g.
§ Werte schaffen mit Nachhaltigkeitsreporting: Best Practices in der Schweiz (2007) - Eine Publikation von Öbu und BSD AG
· Unité de recherche et de conseil e2co HEIG-VD (Yverdon-les-Bains, Switzerland)
o IGE-e2co est une unité de recherche et de conseil de la Haute Ecole d'Ingénierie et de Gestion du Canton de Vaud (HEIG-VD). Elle est membre de l'Institut de Gestion & Entrepreneuriat (IGE), au même titre que cinq autre unités.
o > e.g.
§ Présentation >
· publications > e.g.
o Jean-Marc Bigler, Bettina Di Lello, Julien Goy, "Croissance du reporting non financier" (.pdf, 1 pp.; By: Jean-Marc Bigler, Bettina Di Lello, Julien Goy), L'AGEFI, 25 novembre 2009.
o >>
§ 2ème Forum romand sur le reporting économique, social et environnemental (16 novembre 2010)
§ 1er Forum romand sur le reporting économique, social et environnemental (12 novembre 2009)
· ORSE Observatoire sur la Responsabilité Sociétale des Entreprises (France) > e.g.
o French >
§ Principaux thèmes d'études >
§ Actualités > e.g.
· Premier benchmark sur les politiques achats responsables des grandes multinationales (21 septembre 2010)
o L’ORSE rend public la première étude (Etude sur le reporting des grands groupes …; .pdf has 36 pp.) sur les politiques achats responsables des multinationales. Cette étude, réalisée en partenariat avec le cabinet Ecovadis, porte sur les pratiques achat de 125 entreprises asiatiques, américaines et européennes faisant partie du Global 500.
o See also
§ Related news at CSR Europe: ORSE publishes report on Sustainable Procurement reporting (8 December 2010) >
· Sustainable Procurement reporting by Major International Groups (.pdf, November 2010, 36 pp.)
· Etude sur les politiques achat des entreprises du CAC 40 (15 avril 2010)
o L’ORSE publie sur son site Internet une étude (.pdf has 24 pp.) sur l’importance donnée par les entreprises du CAC 40 aux achats responsables dans leur communication externe.
o English >
§ ORSE's work >
· (links ??) Reporting
· ReportingRSE.org (Project sponsor: ORSE - Observatoire de la Responsabilité Sociétale des Entreprises, France; Website launched in April 2010)
o Also English version of website (= ReportingCSR.org)
o This project received financial and logistical support from four French ministries.
o > e.g.
§ >
· Actualités = News
· Accès par profil = Access by profile >
o Entreprises (PME) = SMEs
o Investisseurs / Actionnaires = Investors / Shareholders
o ONG = NGOs
o Salariés = Employees
o Pouvoirs publics = Public Authorities
o Auditeurs / agences de notation = Auditors/ Rating agencies
o Fournisseurs = Suppliers
o Communautés locales = Local Communities
o Clients / consommateurs = Customers / Consumers
§ Reporting des entreprises = Corporate reporting >
· International = International
· Européen = European
· National = National Guidance
· Sectoriel = Sector-Specific Guidance
· Thématique = Themes
§ Initiatives RSE = CSR Initiatives
§ Consultation des rapports = Consulting reports > e.g.
· Comparaisons Internationales = International Comparisons
· Comparaisons nationales = National Comparisons >
o Australia
o Belgium
o France
o Luxembourg
o The United Kingdom
o Other countries
§ Enjeux de reporting = Reporting stakes
· Novethic (France)
o Novethic, filiale de la Caisse des Dépôts, est un centre de recherche sur la Responsabilité Sociale et Environnementale des entreprises (RSE) et l'Investissement Socialement Responsable (ISR) et un media expert sur le développement durable.
o > also
§ Enterprises:
· Politique développement durable:
o Reporting et communication > e.g.
§ Reporting RSE : l'analyse des informations publiées par les entreprises reste un exercice difficile (31 March 2011) - Alors que le décret sur le reporting RSE est critiqué par une majorité de parties prenantes qui l'estiment peu exigeant, Capitalcom publie son 3ème Baromètre RSE 2011 des groupes du CAC 40, qui s'appuie sur les informations publiées par les entreprises. …
§ Les études RSE (??) >
· Baromètre du reporting de l'éco-performance des bâtiments 2010 (novembre 2010)
· Communication des entreprises européennes sur les nanotechnologies (septembre 2010)
· La mobilisation des salariés sur le développement durable 2009 (février 2009, septembre 2007)
· Transparence des multinationales françaises en matière de lutte contre la corruption (septembre 2006)
· Panorama des relations ONG / entreprises : quelles évolutions pour quelles influences ? (juin 2006)
· À la recherche de la diversité dans le reporting du CAC 40 (décembre 2005)
o Also English version of website (novethic.com) > e.g.
§ Corporate Social Responsibility > e.g.
· CSR Studies > e.g.
o 2009 Barometer: Reporting on the eco-efficiency performance in the property sector (With the support of the ADEME) (.pdf has 4 pp.)
§ Novethic has published its third review of the eco-efficiency performance reporting in the property sector. The Barometer measures the information provided by companies listed in the property sector on the energy performance and CO2 emissions of the assets they own.
o How Important is Employee Training on Sustainable Development Issues for CAC 40 Companies ? (January 2009, September 2007)
o Transparency of French multinational companies listed on the CAC 40 on fight against corruption (September 2006)
o Looking for diversity in the CAC 40 reporting... (December 2005)
o Energy efficiency and renewable energies in the sustainable development reporting of CAC 40 companies - excluding energy producers (January 2005)
o See also:
§ Resources >
· Press Room >
o Only 2 sustainable development reports published by CAC 40 companies make staff training and development a central focus (18 September 2007)
o Fight against corruption: insufficient communication for 80% of CAC 40 companies (13 September 2006)
o Only six French companies in the CAC 40 stock market index are up to standard on their non-discrimination disclosures (15 December 2005)
o CAC 40 and energy efficiency: half of major French companies still lack transparency (25 January 2005)
· FCRSE Forum citoyen pour la responsabilité sociale des entreprises (France; Website in French only)
· Groupe Alpha (France) >
o Etudes & Prospective >
§ Publications >
· Bilans annuels du reporting social
o Les Bilans du reporting social présentent, chaque année, la manière dont les grandes entreprises rendent compte, dans le cadre de la loi, de l'exercice de leur responsabilité sociale. (Analyse du reporting social des entreprises du CAC 40)
o >
§ Bilan de neuf années d'application de la loi NRE en matière de reporting social. Comment le reporting modèle la RSE ? - J.Fayolle, N.Seguin, Avril 2012, 21 pages
§ Les informations sociales dans les rapports 2009. Huitième de l'application de la loi NRE - J.Fayolle, N.Seguin, Bilans annuels du reporting social du CEP, décembre 2010, 9 pages
§ Les informations sociales dans les rapports 2008. Septième bilan de l'application de la loi NRE (Novembre 2009, 11 pages)
§ Les informations sociales dans les rapports 2007. Sixième bilan de l'application de la loi NRE (Novembre 2008, 12 pages)
§ Les informations sociales dans les rapports 2006. Cinquième bilan de l'application de la loi NRE (Novembre 2007, 19 pages)
§ Etc.
· CFIE Centre Français d'Information sur les Entreprises (France; Website in French only) > e.g.
o Nos analyses comparatives >
· JDN Journal du Net (France) > e.g.
o Management >>
§ Du mieux dans le reporting RSE du CAC 40 (04/12/2006)
§ Loi NRE : les entreprises avancent à leur rythme (17/11/2004) - Le tour d'horizon des rapports annuels montre que les entreprises portent avant tout leur effort sur le thème des impacts sociaux plutôt que sur l'environnemental.
· Terra Nova Conseil (France)
o Analysis of sustainability reports of 120 French companies belonging to 30 different sectors of activity on the basis of GRI guidelines.
· Utopies (France; Also English version of website) > e.g.
o Nos activités et services >
§ Recherche et publications >> e.g.
· Parution de l’étude Utopies sur les tendances montantes du reporting extra-financier > also
o Sustainability Reporting at Crossroads 2012 (In English; 5 June 2012) – global study:
§ Reporting Trends Survey (.pdf, 83 pp.)
· While this new study draws on insights from previous reports, it aims at:
o Assessing two current major trends: Integrated Reporting and the use of ICT, which are expected to generate more focused, interactive reports.
o Highlighting the macro trends influencing sustainability reporting as identified by mainstream and SRI investors, international experts and opinion leaders in the field.
o Providing information on specific reporting by newcomers (SMEs, public agencies) as well as locally sourced information pieces on the current and future state of sustainability reporting within three of the world’s largest emerging economies (Brazil, China, South Africa, India).
§ Appendix 2012: Best Practices from Reports Worldwide (.pdf, 34 pp.)
· Premiers résultats de l’étude Utopies sur les tendances montantes du reporting extra-financier (April 2012)
o Mercredi 4 Avril 2012, Utopies a rendu publiques les pré-conclusions de son étude "Sustainability reporting at crossroads", consacrée aux nouvelles tendances en matière de reporting extra-financier et développement durable.
o L’étude complète et le recueil de meilleures pratiques internationales qui l’accompagne, réalisée avec le soutien de 7 partenaires (Total, AXA, HSBC France, Gecina, Veolia Environnement, la Caisse des Dépôts et Consignations et Bouygues), sera mise en ligne sur le site d’Utopies le 22 avril prochain, Jour de la Terre.
· Etat du reporting sur le développement durable 2005
· CSR Europe »The European business network for CSR« > e.g.
o New CSR Europe members-only (??) report on Assurance of Social indicators in CAC40 Listed companies (2 February 2010) - Over 50% of CSR reports of top French companies externally assured >
§ A CSR Europe helpdesk service – Assurance of social data in CAC40 CSR reports (.pdf, December 2009, 14 pp.)
· Capitalcom (Paris, France) >
o Publications >
§ RSE / Performance Intégrée > e.g.
· 4ème Baromètre annuel Capitalcom 2011 sur la RSE (Responsabilité Sociale des Entreprises) : La performance de la RSE : un outil de pilotage de plus en plus stratégique ? (3 October 2011)
· 3ème Baromètre annuel Capitalcom 2011 sur la RSE (Responsabilité Sociale et Environnementale) : Performance sociale et performance financière font bon ménage ! (29 March 2011)
· Baromètre annuel de la gouvernance extra-financière : Emergence d'une dimension extra-financière au sein de la gouvernance en 2009 (13 April 2010)
· 3ème baromètre annuel Capitalcom 2010 : La croissance verte enfin chiffrée ! (23 March 2010)
· Très forte montée en puissance des groupes du CAC 40 dans l'extra-financier en 2009 (2 December 2009)
· Pratiques et communication extra-financières des entreprises du CAC 40 (4 February 2009)
· La communication des groupes du CAC 40 face aux enjeux environnementaux (23 October 2007)
· AMF Autorité des marchés financiers (France)
o The Autorité des marchés financiers (AMF) established by the Financial Security Act of 1 August 2003. It was formed from the merger of the Commission des opérations de bourse (COB), the Conseil des marchés financiers (CMF) and the Conseil de discipline de la gestion financière (CDGF).
o Also English version of website
o > e.g.
§ Presse > Communiqués de presse >>
· L'Autorité des marchés financiers publie un rapport sur l'information publiée par les sociétés cotées en matière de responsabilité sociale et environnementale (.pdf, 2/12/2010, 3 pp.) = AMF publishes a report on the social and environmental responsibility information published by listed companies (.pdf, 2 December 2010, 3 pp.) >
o Report (.pdf, 46 pp.; In French)
§ The sample selected by the AMF comprises 30 French Euronext Paris-listed companies, all of which belong to the SBF120 index and half also to the CAC 40 index. This sample represents about 34% of the total market capitalisation of the French companies listed on Euronext Paris at 15 October 2010.
o Report on the Social and Environmental Information Published by Listed Companies (.pdf, 46 pp.; In English)
· Deloitte France >>
o Vérification des informations de développement durable - Analyse des pratiques des entreprises du SBF 120 pour l’exercice 2009 (.pdf, Octobre 2010, 8 pp.) - La loi « Grenelle 2 » instaure dès 2011 l'obligation d'une vérification externe du reporting extrafinancier des entreprises
· RSE et PED – Ressources et communauté sur la RSE dans les Pays En Développement (France) > also
o RSE >
· Institut RSE – IRSE management (France; Website in French only) - Le conseil expert en reporting extra-financier
o Notre équipe: Patrick d'Humieres, Nicolas Jandot & Laure Theveneau
o Notre démarche: Définissez votre besoin de compétence en développement durable & RSE. Nous mettons au point des sessions "à la demande" et une plate forme connaissance du développement durable et de la RSE
o > e.g.
§ Actualites et Publications > also
· Blog du président de l'Institut RSE = Blog de L'IRSE (www.reporting-rse.com) = Le blog du reporting RSE et de la loi Grenelle 2 (article 225)
§ Reporting Extra-Financier
§ >
· La bibliotheque de l'IRSE
· B&S Business & Society Belgium (Belgium; Dutch, French and English versions of website) > e.g.
o >??>
§ Survey of best practices, trends and benchmarks in Sustainability reporting (.pdf, May 2010, 52 pp.)
o >??>
§ Duurzaamheidsverslagen = Les rapports de développement durable = Reporting >>
· Sustainable Development Reports – A practical guide (.pdf; At Kauri)
· Duurzaamheidsverslagen - Praktijkgids (.pdf, Mei 2008, 60 pp.; By Brigitte Hudlot)
· Rapports de Développement Durable - Guide pratique (.pdf; At Kauri)
· Duurzaamheidsverslaggeving (Belgium; Website by Commotie & BECO België)
· AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain; Website in Spanish only) >
o Investigacion >
§ Comisiones de Estudio >
· Responsabilidad Social Corporativa
· ep Europa Press (Spain; in Spanish only) > e.g.
o epsocial >
§ RSC - Responsabilidad Social Corporativa >> e.g.
· Un estudio de la Universidad Juan Carlos I destaca a España en la elaboración de Informes de RSC a nivel mundial (22 June 2006)
· (historical ??) Responsables.biz (Spain) >> e.g.
o Dos de cada tres grandes empresas españolas elaboran informes de RC (4 November 2008)
o Todos en A+ - España presenta el mayor número de informes de sostenibilidad con el máximo nivel de aplicación de GRI versión G3 (November 2007)
o Las empresas del Ibex 35 suspenden en la calidad de sus memorias (February 2007)
§ El Observatorio de Responsabilidad Social Corporativa (OBRSC) ha presentado un año más los resultados del estudio de la 'Responsabilidad Social Corporativa en las Memorias Anuales de las empresas del Ibex 35', volviendo a dejar en entre dicho la calidad de la información de las Memorias de RSC del selectivo español.
· Observatorio de RSC (Spain) > e.g.
o Noticias > e.g.
§ La RSC en las memorias del IBEX35 - La Responsabilidad Social Corporativa en las memorias anuales de las empresas del IBEX 35.
· Observatorio RSE = Observatorio de la Responsabilidad Social de las Empresas (Spain; In Spanish only)
· CincoDias.com (Spain) >> e.g.
o Las empresas ensayan cómo comunicar mejor su RSC (Madrid, 16 April 2007) - Los expertos creen que las memorias de sostenibilidad deben tener más en cuenta a los grupos de interés
· Media Responsable / Corresponsables (Barcelona, Spain) > e.g.
o Actualidad >
§ Comunicacion-responsable > e.g.
· Estudio Corresponsables: 'Los informes de sostenibilidad: presente y futuro (20 Diciembre 2011; .pdf has 28 pp.)
· ComunicaRSE (Argentina) »Comunicación de Responsabilidad & Sustentabilidad Empresaria« >> e.g.
o 1.300 pymes obtendrán gratis su memoria de RSE (Junio de 2010)
o Más de 800 PYMES cuentan con una Memoria de RSE (Septiembre de 2009)
§ Un total de 822 PYMES en España ya cuentan, o lo harán en breve, con una Memoria de Responsabilidad Social Corporativa, gracias a una iniciativa del Instituto de Crédito Oficial (ICO) en colaboración con Caja Navarra (CAN). Este proyecto, en el que se han interesado más de 2.000 empresas españolas, ha logrado, de manera pionera, extender en las PYMES el reporting de sus aspectos económicos, ambientales y sociales, información que hasta ahora era patrimonio casi exclusivo de las grandes empresas.
· Dircom (Spain)
o Dircom es una entidad profesional que agrupa a los directivos de comunicación de las empresas e instituciones más importantes en España, así como a los máximos responsables de las consultoras de comunicación.
o >>
§ Noticias >
· Actualidad Dircom >
o Dircom presenta su manual sobre herramientas de comunicación para la RSE (28 Septiembre 2010) >
§ La aplicación de las herramientas de Comunicación a la RSE (.pdf, 100 pp.) - … con artículos, buenas prácticas y una encuesta a 80 expertos …
· Informe Reporta (Spain) >> e.g.
o Informe Reporta 2011: Estudio de la calidad de la información pública de las empresas del Índice General de la Bolsa de Madrid (IGBM) (.pdf, 2 de noviembre de 2011, 74 pp.; Edita: Deva)
§ Informe Reporta no es ni puede ser un ranking de sociedades, porque cada empresa tiene su umbral de calidad de reporting propio, según sus características y su elección estratégica. Tampoco valora el comportamiento financiero o ASG (Ambiental, Social y de Gobernabilidad) de la empresa ni la veracidad de la información.
· PwC Spain >>
o Las empresas del IBEX 35, menos avanzadas que las compañías del FTSE en materia de reporting integrado (28 de febrero de 2012) - Estudio de PwC sobre el informe integrado en las principales compañías cotizadas >
§ El reporting integrado en las empresas del IBEX 35 (.pdf has 20 pp.)
· Foretica (Madrid, Spain) > e.g.
o Biblioteca > e.g.
§ RSEARCH > e.g.
· RSEARCH N°5 (July 2012; .pdf has 48 pp.) - Poniendo en valor la transparencia
o Este número ofrece como artículo de fondo un estudio sobre el valor de la transparencia en la gestión de riesgos y oportunidades de negocio en empresas, organizaciones y gobierno.
· GBS Gruppo di Studio per il Bilancio Sociale (In Italian, Italy)
· BilanciaRSI (Also shorter English version of website; Forlì (FC), Italy) - Centro Studi per la sostenibilità e la responsabilità sociale d'impresa in Italia e in Europa.
· ISVI Instituto per i valori d'impresa (In Italian; Italy) > e.g.
o Responsabilita sociale e performance d'impresa (.pdf, 2004, 7 pp.)
o Primo Rapporto sulla Responsabilita Sociale d'Impresa in Italia
· Avanzi (Italy; Milano, Napoli; Website in Italian) »è un centro di ricerca, consulenza e formazione che favorisce il cambiamento in un'ottica di sostenibilità ambientale, economica e sociale.« > e.g.
o Ricerche & Progetti > Responsabilità sociale, gestione dell’innovazione ambientale, accountability >>
§ Osservatorio Bilanci CSR (updated ??)
· Eni S.p.A. (Italy) >> e.g.
o Sustainability reporting in small enterprises: An Italian perspective (.pdf, 2004, 11 pp.)
· PRISM >>
o IC Statements vs. Environmental and social reports: an Empirical Analysis of their Convergences in the Italian Context (March 2002; .pdf has 39 pp.; At Emerald)
§ Authors: Stefano Zambon and Michela Cordazzo, University of Ferrara; Italy
§ Paper to be presented at the 2nd PRISM Meeting, IESE, Barcelona, 4th-5th March 2002
· EuroCharity (Athens, Greece; Also English version of website) »The reference point for Corporate Social Responsibility and the green economy« > e.g.
o News >>
§ Special Edition CSR Reports 2013 (27 March 2013)
§ Environmental reporting in Greece: The Athens stock exchange (22 November 2010; .pdf of the research has 13 pp.)
· By Messrs. Konstantinos G. Papaspyropoulos, Vaios Blioumis and Mr. Athanasios S. Christodoulou, Faculty of Forestry and Natural Environment, Laboratory of Forest Economics, Aristotle University of Thessaloniki
· Source: African Journal of Business Management Vol. 4(13), p.p. 2693-2704, October 4, 2010.
o >> e.g.
§ 1st CSR Reporting Forum (2007; In Greek)
· CSE Centre for Sustainability and Excellence (Athens, Greece (Headquarters), Brussels, Chicago) >
o Our Think Tank >
§ Articles and Research >
· CSR Reporting >
o CSR Reporting as a Means of Communicating With Stakeholders: The Status in Greece (2 November 2007; by Nikos Avlonas)
· SD Sustainable Development Ltd (Athens, Greece) >>
· TKK Library (Helsinki University of Technology Library) >> e.g.
o Corporate Environmental Reporting – Suggestions for an Incremental and Standardised Framework Applicable to a Variety of Companies Especially Small and Medium-Sized Enterprises (January 2005; .pdf has 165 pp.)
§ By Laila Tornroos, Dissertation for the degree of Doctor of Science in Technology; Nordic Innovation Centre, Oslo, Norway
§ The study pays attention to reporting practices in the Nordic countries and especially in Finland.
· SocialtEngagement.dk (Denmark) - portalen for virksomhedernes sociale engagement >
o Corporate Social Responsibility (CSR) - eller virksomhedernes samfundsmæssige ansvar >
§