NFRCSR (Non-Financial Reporting and CSR) Resource Centre >
International section >
Notes and related content Detailed map of International section Sitemap
· KPMG Global Sustainability Services >>>
o KPMG International survey of corporate responsibility reporting 2008 (27 October 2008; .pdf has 118 pp.)
§ Or .pdf at KPMG Sustainability - The Netherlands
§ 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
§ See also:
· Press Release (KPMG Sustainability – The Netherlands) at CSRwire: KPMG International Survey of Corporate Responsibility Reporting 2008 (28 October 2008)
· Press Release (KPMG LLP) at CSRwire: KPMG Analysis Shows Number of U.S. Companies Reporting Sustainability Data Has Doubled Since 2005 (27 October 2008)
· Article at BusinessGreen: Updated: CSR reports hits mainstream, but carbon disclosure lags behind (27 October 2008)
· Article at SustainableBusiness.com: Majority of Global Companies Embrace Sustainability Reporting - Survey (27 October 2008)
· Article 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
o KPMG International Survey of Corporate Responsibility Reporting 2005 (.pdf, June 2005, 55 pp.; at WBCSD)
§ Or here (.pdf, at KPMG International) or here (.pdf, at KPMG Netherlands)
o KPMG International Survey of Corporate Sustainability Reporting 2002 (.pdf has 36 pp.)
o KPMG International Survey of Environmental Reporting 1999 (.pdf has 34 pp.)
o »We extract additional information from the CSR reports we collect, which is not available on our website. We offer bespoke research services using this data.«
o > e.g.
§ Reporting Awards > also
· Podcasts
· Some of the reports profiled on the site have been reviewed. These Expert Reviews have been supplied by independent third parties.
§ >>
· Reporting Stats > 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 CR Reporting Awards 08 Official Report: Global Winners & Reporting Trends (March 2009; .pdf has 36 pp.)
o CR Reporting Awards 07 Official Report: Global Winners & Reporting Trends (March 2008; .pdf has 36 pp.)
§ Launched to mark the culmination of the first ever CR Reporting Awards, the publication details CRRA winners, looks at global CR reporting developments over the past decade and provides a detailed snapshot of the current status.
§ The CR Reporting Awards 2007 (CRRA) is the first in an annual programme.
§ The publication looks at all reports from every region, sector and company size - not a restricted sample.
§ CorporateRegister.com operates the only comprehensive directory of CR reports. The archive stretches back to 1992, and captures numerous reporting 'data points' including alignment with major international standards: AA1000AS, Global Compact, GRI Guidelines. The 'Global Winners & Reporting Trends' report uses this depth of data to provide the reader with factual insights, not speculation or estimates from limited sample studies.
o The Corporate Climate Communications Report 2007 (February 2008; .pdf has 56 pp.)
§ In the first study of its kind we assess global leading companies' climate change communications, as differentiated from their carbon performance.
§ We look at all the latest CSR reports from the Global FT500, evaluated against 29 climate disclosure elements, ranging from CEO statements to alignment with international standards.
§ During 2007, two-thirds of the Global FT500 issued a stand-alone non-financial report. Evaluating these reports the study reveals that 87 per cent address climate change, with 78 per cent publishing greenhouse gas emissions data.
§ Further detailed analysis of all 29 climate disclosure elements by region, industry sector and market capitalisation is detailed in the document.
§ See also
· related article at SLM Sustainable Life Media: Corporate Climate Reporters Rallying Around GHG Protocol (25 March 2008)
o Towards transparency. Progress on global sustainability reporting 2004 (August 2004; .pdf has 64 pp.)
o Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice (October 2001; .pdf has 44 pp.)
· SustainAbility (based in London and Washington D.C.) > e.g.
o Consulting Services >
§ Programs > e.g.
· Engaging Stakeholders Program >??> e.g.
o Reporting on Human Rights 2005 (.pdf, April 2006, 36 pp.)
o The Global Reporters benchmark survey is published every two years.
o > e.g.
§ Tomorrow's Value: The Global Reporters 2006 Survey of Corporate Sustainability Reporting (November 2006; .pdf has 36 pp.)
· Tomorrow’s Value, SustainAbility’s fourth international benchmark of corporate sustainability reporting, has once again been developed in partnership with the United Nations Environment Programme (UNEP) and Standard & Poor's.
· See also related article at SocialFunds.com:
o Sustainability Reporting Improving, But Not Necessarily Contributing to True Sustainability (13 November 2006; By Bill Baue)
§ »The biennial survey of global reporters by SustainAbility assesses disclosure on sustainability performance, but refrains from directly assessing corporate sustainability performance.«
§ The Global Reporters 2004 Survey of Corporate Sustainability Reporting: Risk & Opportunity: Best Practice in Non-Financial Reporting (October 2004; .pdf has 56 pp.; SustainAbility, UNEP & Standard and Poor's)
§ Trust Us: The Global Reporters 2002 Survey of Corporate Sustainability Reporting (.pdf has 68 pp.)
o Research & Advocacy >
§ By Theme:
o The Road to Credibility: A Survey of Sustainability Reporting in Brazil (2008)
o Count me in: The readers’ take on sustainability reporting (2008)
o Tomorrow’s Value (2006)
o Issue Brief: Assurance (2005)
o Issue Brief: Materiality (2004)
o Risk & Opportunity (2004)
o Trust Us (2002)
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)
o >>
§ Tags: Reporting > e.g.
o SustainAbility and Flag have partnered to create Learn from the Leaders, an online, searchable database and customized research tool that brings together years of experience reviewing, analyzing and benchmarking sustainability reports. Learn from the Leaders includes hundreds of best practice examples, and you can search them in dozens of different ways, including:
§ SustainAbility’s Global Reporters benchmarking criteria
§ Global Reporting Initiative (GRI) guidelines (indicators)
§ Sector
§ Region
§ Issue
§ Format
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Sustainable Consumption and Production > Further information > Sustainable Consumption and Production Branch (SCP Branch) >
§ Initiatives > Global Reporting Initiative > e.g.
· Engaging Stakeholders > e.g.
o Reports
· Public Sector & Reporting > e.g.
o Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (October 2006; .pdf has 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
§ »Carrots and Sticks for Starters« gives an overview and analysis of current trends and approaches in mandatory and voluntary standards for sustainability reporting and corporate responsibility as promoted through initiatives with reporting requirements.
§ > from »Contents«, e.g.:
· Introduction
· Voluntary and mandatory reporting standards
· Case Studies from five regions (emphasis on mandatory reporting standards)
o Brazil
o Denmark
o European Union
o India
o Japan
o South Africa
o United States of America
· Conclusion: Where to start…
· Context consultancy (UK) >
o Publications >
§ Corporate Sustainability Excellence in Context (.pdf, February 2009, 36 pp.)
§ Corporate Responsibility Communications in Context 2007
§ In Context: Global Corporate Responsibility Reporting Trends 2006 (July 2006; .pdf has 32 pp.)
· »A record number of leading global companies are voluntarily reporting on social and environmental issues. Our latest report analyses the corporate responsibility reporting trends among the world’s largest corporations. We provide detailed data on who is reporting and how, supported by trend analysis and commentary from the world’s most experienced reporting consultancy.«
· = Context’s sixth annual analysis of Corporate Responsibility reporting trends, now expanded globally.
· »Contents«:
o Welcome
o Satisfying the seven year itch
o Materiality: a concept stretched too far?
o Great report, shame about the figures
o Reporting 2006 (Analysis, Methodology, CorporateRegister.com)
o Data (USA Top 100, Europe Top 100, Rest of World Top 100)
o About Context
§ Corporate Responsibility: A united state? (1 November 2005; .pdf has 32 pp.)
· »Analysis of corporate responsibility reporting trends among the largest public companies in the USA and Europe.«
· Pleon Germany (Website in German) > e.g.
o Practices >
§ Functional Practices >
o Wissen >
§ Studien >
· Global Stakeholder Report 2005 (.pdf, 7 September 2005, 80 pp.; In English; Also German version) = Accounting for Good: the Global Stakeholder Report 2005
o In 2005, the survey was conducted for the second time. It was conducted, written and published by Pleon, Europe’s largest network of communication consultancies. About 500 readers of CSR reports from 58 countries participated in this online survey which had been conducted in April and May.«
§ »Key finding from Global Stakeholder Report 2005: Companies must base their social responsibility on economic arguments«
o See also related article at SocialFunds.com:
§ Taking Account of Corporate Social Responsibility Reports (15 September 2005; By William Baue)
· Global Stakeholder Report 2003 (.pdf, November 2003, 86 pp.; In German; Together with Fishburn Hedges (UK)) = Global Stakeholder Report 2003: Geteilte Werte? - Die erste weltweite Stakeholder-Befragung zum Non-financial Reporting
o »The first world-wide stakeholder survey on non-financial reporting«
o The results of the survey were based on nearly 1,700 questionnaires completed by respondents from more than 80 countries.
o »Survey of the readers of CSR reports was the largest-ever global survey of its kind.«
· (Or) Pleon
o »is the EMEA part of the expanded global network Brodeur|Pleon Worldwide«
o >
§ Insights >
· Studies
· APCO >
o Services >
§ Corporate responsibility > e.g.
· Global CSR Study: Communicating CSR: talking to people who listen (.pdf, 4 pp., September 2004)
· Edelman »independent global PR firm« > e.g.
o Expertise > Practices > CSR & Sustainability > e.g.
§ Corporate Responsibility and Sustainability Communications: Who's Listening? Who's Leading? What Matters Most? (.pdf, 2008, 34 pp.)
· See also related news at CSRwire: Edelman Launches Global Corporate Responsibility & Sustainability Communications Report (11 February 2008)
· GPPi Global Public Policy Institute (Berlin) > e.g.
o Consulting > e.g.
§ Review of the Global Reporting Initiative (Projection duration: November 2005 - May 2006) >
· Publications >
o Trends in non-financial reporting (.pdf, November 2006, 50 pp.)
§ Paper prepared for the UNEP, Division of Technology, Industry and Economics (DTIE)
§ By: Palenberg, Markus, Wolfgang Reinicke and Jan Martin Witte
o Events > e.g.
§ GPPi Discussion Series > e.g.
· Conference “Business Unusual: Partnerships as Strategic Investments” (Berlin 12-13 December 2005)
o Workshop: Building a Business Case for Sustainability Reporting (Summary by Julia Hartmann)
· The International Corporate Sustainability Reporting Site (Since 1997) > e.g.
o News >
§ International
§ Dutch
o Resources >
§ »Articles & reports« in English (many links to research papers on reporting practices of older date)
o »Search« might be useful
· ACCA Association of Chartered Certified Accountants >>
o Accounting & Sustainability newsletter > e.g.
§ Archive of past issues
· 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 OneReport »The Sustainability Reporting Network«
· GreenBiz.com (USA) > e.g.
o All News > e.g.
§ News > e.g.
· 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.« (full text report to order)
§ Features
§ Blogs > e.g.
· 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 Marketing & Communications >
o Resources >
§ 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 20 indicators of green business progress: also
o Corporate Reporting
· (Blog) Joel Makower: Two Steps Forward >> e.g.
o Climate Change: A Mixed Report on Reporting (19 August 2007)
· EL Environmental Leader »The Executive’s Daily Green Briefing« (Fort Collins, Colorado, USA) > e.g.
o See All Topics >
§ Reporting > e.g.
· 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)
o Issues > Environment > The CEO Water Mandate >
§ News:
· 11 March 2009 - Global Release: Water Disclosure 2.0, and Independent Review of The CEO Water Mandate (in partnership with the Pacific Institute) >
o 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.)
· Pleon >
o Press >>
§ Pleon’s Climate Stakeholder Report Uncovers Strange Bedfellows (Amsterdam, 4 December 2007)
· The Pleon Climate Change Stakeholder Report is a cooperative research effort between leading European communications consultancy, Pleon, and the University of Amsterdam Business School.
· The report reveals that while over 70 percent of the FT Global 500 are participating in at least one climate change initiative, the majority of them are failing to communicate these initiatives to key stakeholders.
· In addition to CDP surveys, data was procured and verified through research of company reporting mechanisms, websites, press coverage, and other independent publications.
· SLM Sustainable Life Media (Burlingame, CA, USA) > e.g.
o Sections >
§ Interviews > e.g.
· Katy Fry Hester on the End of Sustainability Reporting (December 2008, audio: 24 min.; Katy Fry Hester is head of SustainAbility’s Engaging Stakeholders program)
§ Newsletters > Eco-Advantage Strategies >
· Secrets of High-Impact Sustainability Reporting (7 November 2007)
o Increasingly, companies are seeking to address a key complaint about corporate sustainability reports: nobody reads them. But a few companies have been very successful in overcoming the "yawn factor" - by tailoring reports to individual readers, devoting more attention to high-priority issues, applying international reporting standards to better define reporting content, and emphasizing quantitative information that enables stakeholders to better assess and compare performance. Included: Winning strategies from HP, BP, GE, Nokia, Barclays, and Lafarge.
o >>
§ Tags: Reporting/Stakeholder Communications
· Covive, Inc. »research, writing and design of corporate sustainability reports« (San Francisco, CA) > e.g.
o News > e.g.
§ Trends in Reporting: adidas-group 2007 report (5 March 2008)
§ Six Components of Effective Sustainability Reports (8 January 2008)
· FabianPattberg.com (manager of the SustainabilityForum.com) >
o Our Topics > Sustainability & CSR Reporting > e.g.
§ How To Read A Sustainability Report (13 October 2008)
· SynTao.com »is a Beijing based organization that aims to promote corporate social responsibility (CSR) in China.« > e.g.
o English > Company >
§ Reporting (also international news)
· Ethical Corporation »Magazine, Conferences, Reports« > e.g.
o Founder's blog (Toby Webb) >> e.g.
§ More on corporate responsibility communications (30 April 2009)
§ Why people don't read your corporate responsibility reports (27 April 2009)
§ CSR and sustainability reports, is there really any point in mailing them? (5 March 2008)
o >??> Report Reviews
§ See also:
· Framework:CR (Consultancy; Wilton, Connecticut, USA)
o Views >
§ Categories:
· Reviews
o »Each month, we evaluate a corporate responsibility report for Ethical Corporation magazine.«
o >??> Browse By Category > e.g.
§ Corporate Responsibility Communications > e.g.
· 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
o See also:
§ Letters, Corrections & Clarifications: GRI: reporting success (17 April 2008) - Allen White, co-founder of GRI, follows up March’s debate
· Responsibility reporting – Now write a shorter letter, better (11 December 2007; Columnists; By Mallen Baker)
§ Non-Financial Reporting > e.g.
· 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 – 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
· Report Reviews: Reporting review of the year - Corporate responsibility reporting - The best of times, the worst of times (14 December 2006)
o 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?
o (19 October 2006; Columnists; Solitaire Townsend)
· The state of global reporting in 2006 - Do we really need more rules?
o (15 August 2006; Columnists; By: Roger Cowe)
· Sustainability reporting – No magic button, just hard work
o (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
o (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«
o (12 October 2005; Columnists; By Roger Cowe)
· Corporate reporting – Global reporting evolves
o (13 September 2005; Strategy & Management; By: Nick Underdown)
· Why mandatory reporting has fallen from the EU agenda
o (19 August 2005; News, Europe)
· How to improve the credibility of environmental reporting
o (3 August 2005; By Invitation; Andy Gouldson)
· CSR reporting faces its next challenge
o (31 July 2005; Columnists; By: Mallen Baker)
· Reporting by numbers
o (29 July 2005; Editorials)
· GRI seeks help compiling its first sustainability report
o (4 August 2004; World News)
· Sustainability reporting on the rise in Australia
o (28 July 2004; News, Asia-Pacific)
o Conferences > e.g.
§ The Global Corporate Responsibility Reporting Summit (11-12 June 2009, Brussels)
§ Corporate Responsibility Reporting & Communications Summit (25-26 November 2008, London)
· 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 >
· CSR Europe »The European business network for CSR« > e.g.
o Activities > e.g.
§ CSR Solutions > Search Solutions >
· 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
· EABIS European Academy of Business in Society > e.g.
o The Business in Society Gateway >
§ Resources >
· Search Resources:
o Category:
· CSRwire »The Corporate Social Responsibility Newswire« >> e.g.
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; To 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).«
· CICA Chartered Accountants of Canada >
o Research & Guidance > Research Activities >> Corporate Reporting to Stakeholders >>>
§ Blog
· CMD Center for Media and Democracy (Publishers of PR Watch)
o »Search« might be useful
· EthicsWorld (USA; Sponsored by the Vogl Foundation) >
o Corporate Social Responsibility >
§ Corporate CSR Reports (from major corporations)
· 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 >
· 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
· AllBusiness.com >> e.g.
o Sustainability reporting (Standards)
· GRI Global Reporting Initiative > e.g.
o Current Priorities > e.g
§ Climate Change > e.g.
· Reporting the Business Implications of Climate Change in Sustainability Reports (.pdf, July 2007; 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)
§ related news at GRI: Climate change reporting sheds light on emerging business opportunities (19 July 2007)
§ Human Rights >
· Reporting on Human Rights (.pdf, 2008, 38 pp.) - A survey conducted by the Global Reporting Initiative and the Roberts Environmental Center (Claremont McKenna College)
o See also related GRI news: Labor practices top the list of human rights reporting topics (27 March 2008)
o See also related article at EthicsWorld: Human Rights Reporting Not Meeting Full Disclosure, GRI Says (15 April 2008)
o Learning > e.g.
§ Learning Publications >
· Starting Points
o Starting Points publications are intended for a general audience and organizations considering reporting for the first time.
o There are two Starting Points publications available:
§ GRI Sustainability Reporting: A common language for a common future
§ GRI Sustainability Reporting: How Valuable is the Journey? >
o During February and March of 2008, GRI collected testimonies from organizations of diverse sizes and sectors around the world who have experience with the GRI Reporting process.
o In these testimonies, GRI reporting practitioners-from senior executives to project coordinators-reveal the value of reporting and the risks and challenges they encountered during the reporting process.
· Pathways >
o Further reading:
§ Research & Development Publications >
· Reporting Practices: Tracking reporting practices and implementation and assessing future scenarios >
o A Snapshot of Sustainability Reporting in the Airports Sector (2009; .pdf has 21 pp.)
o A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector (2008; .pdf has 15 pp.)
o Small, Smart and Sustainable (2008; .pdf has 40 pp.)
o Reporting on Human Rights (2008; .pdf has 38 pp.)
o Sustainability Reporting in the Food Processing Sector (2008; .pdf has 22 pp.)
o Reporting on Community Impacts (2008; .pdf has 36 pp.)
· >>
o Count me in -The readers' take on sustainability reporting
§ Reporting Examples = ”Hints and Tips” for reporting: examples from report makers = Creating an online platform for exchanging your reporting experiences.
o News & Events > e.g.
§ Press Resources > e.g.
· Top global companies that do not publish sustainability reports are in the minority, according to recent GRI research (27 July 2007)
§ Newsletter >> e.g.
· Time to come clean on HIV/AIDS (22 September 2008)
· GRI research published on sustainability reporting trends in the food processing sector (28 February 2008)
o ...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.
o 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...
o >
§ Sustainability Reporting in the Food Processing Sector (.pdf, 22 pp.)
· Reporting on community impacts – new research released (25 January 2008)
o 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.
o >
§ Reporting on Community Impacts (.pdf, 36 pp.)
· Readers to identify the best sustainability reports worldwide in the GRI Readers’ Choice Awards (30 August 2007)
o 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)
§ Conference & Events >>
· Conference = The Amsterdam Global GRI Conference on Sustainability and Transparency
· This (2008) was the first year for these awards. Nearly 800 reports were originally entered in the competition, 1725 people from 70 countries cast 5650 scores for these reports. A readers survey was conducted in conjunction with the award to which nearly 2300 responses were had. (Conducted from October 2007 through the end of January 2008) >
o Count me in - The readers' take on sustainability reporting (.pdf, 44 pp.; Authors: Wim Bartels, KPMG, Jennifer Iansen-Rogers, KPMG, Judy Kuszewski, SustainAbility)
§ See also related:
· article at EthicsWorld: Global Reporting Initiative Collects Feedback from Sustainability Report Readers (27 May 2008)
· news at GRI: Readers agree: sustainability reporting enhances brand reputation – new proof from GRI survey (22 May 2008)
o Detailed graphs of the results of the readers’ survey
§ Blog = Sustainability Reporting Central (last updated ??)
· The Compact Quarterly >>
o November 2006 Issue >
§ Compact Conversation: Ernst Ligteringen on Sustainability Reporting
· Eurosif European Social Investment Forum > e.g.
o Publications > Newsletter > 2007 > September/October > News from Eurosif Member Affiliates >
§ WestLB Extra-Financial Research team publishes report on GRI reporting = GRI reporting: Aiming to uncover true performance (.pdf, September 2007, 195 pp.)
· 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.
§ 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 Focus Areas > e.g.
§ Business Role > e.g.
· Overview >
o Previous work >
§ Accountability & Reporting (till 2006)
· WBCSD news > e.g.
o Reporting: What? How Much? To Whom? (2 July 2007)
· International news > e.g.
o Clean reports add value (10 September 2007; Origin: Financial Times)
§ The reporting of sustainability and the embedding of that process in corporates and other organisations is becoming a significant global issue for the accountancy profession.
· 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 >>
§ PAIB Professional Accountants in Business > e.g.
· Sustainability Framework (February 2009) > e.g.
· News
o PAIB eNews is an electronic communication issued three to four times per year.
o > e.g.
§ April 2009 (Special Issue on Sustainability)
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
· ACCA Association of Chartered Certified Accountants >
o General public > Technical activities >
§ Subject areas >
· 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 UK Awards for Sustainability Reporting
· The ACCA Australia and New Zealand Awards for Sustainability Reporting
· The ACCA Ireland Sustainability Reporting Awards
· The ACCA-WWF Pakistan Environmental Reporting Awards
· The ACCA Hong Kong Awards for Sustainability Reporting
· The ACCA Singapore Environmental and Social Reporting Awards
· The ACCA Malaysia Environmental and Social Reporting Awards
· ACCA Sri Lanka Awards for Sustainability Reporting
· The ACCA South Africa Awards for Sustainability Reporting
· Ceres-ACCA North American Awards for Sustainability Reporting
· The European Awards for Sustainability Reporting
§ Technical library >
o Sustainability publications > e.g.
§ 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.)
o Reporting publications > e.g.
§ Improving climate change reporting: an ACCA / FTSE Group discussion paper (.pdf, July 2007, 52 pp.)
§ 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.
§ State of corporate environmental / sustainability / social reporting in:
· Malaysia, Singapore, Hong Kong
§ Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice (.pdf, October 2001, 44 pp.)
o Sustainability research > e.g.
§ 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)
§ 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.
§ 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)
§ RR57 - Making values count:contemporary experience in social and ethical accounting, auditing and reporting (1998)
§ RR41 - Environmental, Employee and Ethical Reporting in Europe (1995)
· ESRA The European Sustainability Reporting Association
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, 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 GRI Report
o FEE Report
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) >
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) > e.g.
· Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.) > also
o 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
· AccountAbility (UK) > e.g.
o Learn more > 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 (at BusinessAssurance.com), 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 See also related press release at CSRwire:
§ Non Financial Reports Failing to Capture ‘Most Important’ Business Risks (4 December 2006)
· AccountAbility (UK) & csrnetwork (UK) >>>
o The Accountability Rating (since 2004)
§ 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.
· The global Accountability Rating (G50+)
o Every year, we apply the Rating to the world’s largest companies, and the headline results are published in Fortune magazine.
· Country ratings > e.g.
o for 2008: Bulgaria, Greece, Hungary, Italy, Portugal, Russia, South Korea, Turkey
o for 2007: Russia, Hungary, Turkey, Greece, South Africa
o for 2006: Russia, Hungary, South Africa
· The top 10
· Performance by sector
· Performance by region
· Performance by domain
§ See also:
· related article at SocialFunds:
o Corporate Accountability Improves, Progressing on Stakeholder Engagement But Not Assurance (29 November 2006)
§ »The report acknowledges limitations of the methodology, which is based primarily on corporate reporting, so actual performance (both positive and negative) can slip through the cracks if not included in sustainability or annual reports.«
· 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.)
· csrnetwork (Bath, UK) »is a consultancy that helps companies around the world do business in a responsible way« > e.g.
o News & Views > e.g.
§ Latest news and press releases > Archives >
· 2005 > e.g.
o Poverty can become history if business addresses indirect economic impacts (29 June 2005)
§ Speaking Indirectly: Between the Triple Bottom Line (.pdf, 13 pp.) is a new report from csrnetwork, benchmarking 40 "best" global companies on their reporting of indirect economic impacts.
o CSR Reporting - Examining the Unpalatable Issues (18 April 2005)
o New rules will force utilities to report more fully on CSR issues (11 March 2005)
o Invite external evaluation and stand out from the crowd (4 March 2005)
· 2004 > e.g.
o Caution urged on reporting assurance (24 November 2004)
§ Our views >> e.g.
· Telling your sustainability story (1 July 2007)
o Here are our 10 tips on how to tell your sustainability story based on our experience developing, evaluating and assuring CSR and sustainability reports for companies around the world.
· Why don't sustainability reports talk about sustainability? (1 February 2007)
o Sustainability reports are not doing enough to address the role of companies in global issues such as poverty, argues csrnetwork director Mark Line.
· Independent assurance: false sense of security or real test of transparency? (1 April 2006)
· Measurement - The Holy Grail of CSR (1 March 2004)
o See also:
§ Press release at CSRwire:
· CSR Network Announces 2003 Benchmark Survey Report (6 February 2003)
o Material World: The fourth Benchmark Survey of Global Environmental and Social Reporting
o Two Tomorrows is the name of the new sustainability consultancy formed by the merger of Csrnetwork and Sd3 on 1 January 2009.
o Two Tomorrows operates globally with offices in Bath, London (UK); San Francisco (USA) and Seoul (Korea).
· BITC Business in the Community (UK) > e.g.
o Programmes >
§ Recognition and Management >
· 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 >
§ Publications > e.g.
· Focus Issue >
o Responsible Business: Reporting >
§ Indicators That Count (July 2003)
· >?>
o Taking Shape - The Future of Corporate Responsibility Communications (May 2007; .pdf has 28 pp.; Together with Radley Yeldar (RY))
§ 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.
§ The second part of the paper comments on three underlying trends: materiality; stakeholder engagement; and integration of financial and non-financial reporting.
§ The third part offers nine predictions for how these trends may influence corporate responsibility communications at a practical level.
o Winning With Integrity (November 2000)
o >>
§ A Director's Guide to Corporate Responsibility Reporting (.pdf, July 2005, 36 pp.)
· 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.
· Tomorrow’s Company (London, UK) > e.g.
o Publications >
§ The Future of Corporate Reporting - 'State of Play - February 2007' (.pdf, 21 pp.)
· See also related news: Half of FTSE 100 defies government as corporate reporting 'smoke' clears
· MallenBaker.net > e.g.
o Business Respect (newsletter and resources) > e.g.
§ No 141 (24 November 2008) >
· What point the story with no plot?
o Or at Ethical Corporation: Columnists: Why CSR reporting is broken - and how it should be fixed
§ No 91 (9 March 2006) >>
· The Global Reporting Initiative - Leap forward or last gasp?
§ No 85 (29 July 2005) >
· CSR Reporting faces its new challenge
o Resources
o >
§ Mallen Baker's Blog > e.g.
· Ssh! Don't mention the bad thing that might happen! (30 March 2009)
· SalterBaxter (Brand design consultancy; London, UK) >
o Publications >
§ »Directions« (issued each year)
· »most comprehensive analysis available of corporate responsibility reporting trends« among the leading UK and global companies« (not online available, to order)
· See also, e.g.:
o 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)
o Environmental Leader >>
§ Criticized Companies Named Leaders In CSR Reporting (29 October 2008)
· KPMG Global Sustainability Services >>>
o KPMG International survey of corporate responsibility reporting 2008 (27 October 2008; .pdf has 118 pp.)
§ Or .pdf at KPMG Sustainability - The Netherlands
§ See also:
· Article at KPMG UK: Non-financial reporting gains currency but still has way to go (27 October 2008)
· Article 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
· Next Step Consulting (UK) >
o Publications >
§ Articles
· »We have had several articles published on issues of corporate responsibility and in particular, reporting.«
· 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 Corporate Citizenship Briefing (or directly) > e.g.
§ Index / Categories >
· Article 13 Ltd (UK) >
o The Issues >
§ Archive > Past Topics >
· Stakeholder Dialogue/Reporting (emphasis on UK)
· BusinessGreen (London) > e.g.
o News > Management > e.g.
§ 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
· The Guardian Weekly (UK) >> e.g.
o A responsibility to talk the talk (27 May 2005)
§ »As more anglophone companies report on their commitment to corporate social responsibility, linguists must audit these documents and their carefully honed language for the truth, argues John Conley«
· 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
· FReM UK Government Financial Reporting Manual
o »The Financial Reporting Manual is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities.«
o > e.g.
§ Sustainability and Environmental Reporting
· »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) is the corporate marketing arm of WPP – one of the world’s largest communications services groups >
o Our thinking >
§ United in Diversity (2007) - 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 & Mirrors? – Corporate CSR Reporting, Claims and Reality (2002; .pdf has 20 pp.)
· »Are CSR reports a mirror reflecting changing corporate behaviour; or a smoke-screen to hide in-action!«
· Ipsos MORI > e.g.
o Our Publications > Business Research > e.g.
§ The Rise and Rise of Non-Financial Reporting (.pdf, January 2004, 11 pp.)
· 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)
· CIPR Chartered Institute of Public Relations (UK) >
o CIPR Groups >
§ Sectoral Groups >
· CSR Network (launched in November 2002; Last updated ??)
o »The group aims to promote the ethical correlation between PR and CSR and awareness of best-practice standards in CSR and non-financial reporting.«
o >
§ CSR Presentations (reputation, communicating / reporting CSR; 2004)
· Melcrum »Global research and training for internal communicators« > e.g.
o Topics >>> Corporate Responsibility
· Deloitte UK >
o News room > News releases >
§ 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.
· Cranfield University >> Cranfield School of Management > Research > Research Centres > Doughty Centre for Corporate Responsibility > Publications > Our Doughty Centre publications >
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.
§ 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...
· EIRIS Ethical Investment Research Services > e.g.
o EIRIS publications > Research publications > e.g.
§ FTSE100 snapshot: Trends in ESG performance (.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.
o related news at Environmental Finance:
§ FTSE100 lags on environmental reporting (29 May 2008)
· Environment Agency (UK) >
o Business and industry > How green are businesses in England and Wales > Working with business and the finance sector (Environmental finance) > e.g.
§ Research >
· 2007 Environmental Disclosures
· 2006 Environmental Disclosures
· 2004 Environmental disclosures
o (environmental disclosures in the annual report & accounts of companies in the FTSE All-Share)
· FT.com Financial Times > e.g.
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
· PwC PricewaterhouseCoopers > e.g.
o Our services > Audit and assurance > Of further interest > Trends in corporate reporting > Research & insights > Current practice >
§ Local trends (UK) >
· >??>
o Joining the dots: A summary of the narrative reporting practices of the FTSE 350 (.pdf, 2008, 16 pp.; At PwC corporate reporting blog)
· Business Review - has it made a difference? (2007; .pdf has 32 pp.)
o A survey of the narrative reporting practices of the FTSE 350 assessing whether the UK government's apporach to narrative reporting legisation (the Business Review) has been successful.
· Tax Transparency Framework
· Show me more than the money: an assessment of how prepared companies are for the business review
· The Business Review and AIM
o >>
§ PwC corporate reporting blog (By David Phillips, senior corporate reporting partner, leading expert on effective narrative reporting and reporting under the business review (UK))
· 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.«
· London Stock Exchange (LSE) Seminar (Amsterdam, 16 June 2005): »Non-Financial Reporting - Frameworks for the Present and Future« >
o Presentations > e.g.
§ Non-Financial Reporting – Frameworks for the Present and Future (.pdf, 15 pp.; By Simon Wilkinson, LSE, Manager IR Solutions)
§ Meeting the reporting needs of the future - without compromising the demands of the present (.pdf, 10 pp.; By René Kim, Triple Value Strategy Consulting)
· Black Sun (UK) > e.g.
o News > e.g.
§ Press Releases >> e.g. (narrative reporting)
· Tenable or tangential? (31 July 2008) - Latest research conducted by Black Sun finds growing divide between best and worst practice in FTSE 100 corporate reporting.
· KPI reporting improves under new disclosure regime (25 June 2008)
· Black Sun highlight the benefit behind company reporting (20 June 2007)