Reporting

 

Companies are facing a growing demand from different stakeholders to be more transparent about their economic, environmental and social performance: What gets measured gets managed. Stakeholders range from institutional investors, social and environmental activists, carbon traders, financial risk managers, insurance companies, buyers, clients, customers, employees, government … even our children.

 

Through this section in the MOSS Resource centre, we provide you:

– The Business Case for Reporting

– The Guidelines

– Best Practice

– Details on how companies respond to being rated

– Details on how to measure what matters and much much more.

 

We start with the world’s benchmark in reporting – the GRI.

 

About GRI

The Global Reporting Initiative was initially convened by the Coalition for Environmentally Responsible Economies (CERES), a non-profit coalition of over 50 investor, environmental, religious, labour and social justice groups. Its vision is that “reporting on economic, environmental, and social performance by all organizations is as routine and comparable as financial reporting.

 

The GRI has developed a set of core metrics intended to be applicable to all business enterprises, sets of sector-specific metrics for specific types of enterprises and a uniform format for reporting information integral to a company’s sustainability performance.

 

Since its inception, the GRI has become a worldwide, multi-stakeholder network which includes representatives from business, civil society, labour, investors, accountants and others. Revisions to the framework take place through an exhaustive set of committees and subcommittees.

 

In broad terms, the GRI Sustainability Reporting Guidelines recommend specific information related to environmental, social and economic performance. It is structured around a CEO statement, key environmental, social and economic indicators, a profile of the reporting entity, descriptions of relevant policies and management systems, stakeholder relationships, management performance, operational performance, product performance and a sustainability overview.

 

The 4th incarnation of the GRI appropriately named G4 was released mid 2013.

 

 Investing For a Sustainable Future

G. Unruh, D. Kiron, N. Kruschwitz, M. Reeves, H. Rubel, and A.M. zum Felde, “Investing For a Sustainable Future,” MIT Sloan Management Review, Market: US, Year: 2016

Many executives embrace the conventional wisdom that mainstream investors care little about an organization’s performance on environmental, social, and governance (ESG) metrics. Few companies make it a priority to communicate their sustainability performance to investors, or even develop a robust story about their sustainability performance. Why should they? Investors won’t shift their investments, the thinking goes, based on a company’s ESG performance. However, a growing number of investors are paying attention to ESG performance, as evidence mounts that sustainability-related activities are material to the financial success of a company over time. Investors care more about sustainability issues than many executives believe.  Find out more

 

Pragmatic advice to add value through sustainability reporting and communications

Ethical Corporation, Market: UK, Year:2016

This report features key take aways from the 9th Annual Corporate Responsibility Reporting & Communications Summit 2015, held in London on the 10th-11th November, which saw over two hundred CSR and sustainability reporting professionals gather to discuss some of the most prominent issues in sustainability reporting and communications. The purpose of the meeting was to focus on practical ways to increase business value through sustainability reporting. = Check this to learn more.

 

 

Making it real; and inspiring hope. Sustainability reporting in a time of crisis

Sustainability Solutions Group, Market: USA, Year: 2012

This presentation looks at sustainability strategy, the relationship of Co-operatives and sustainability as well as the purpose, spectrum and drivers of sustainability reporting. More… COLUMN width=60}1

 
   
New ASX guidelines to force sustainability reporting

Kylar Loussikian, The Conversation, Market: Australia, Year: 2014

Publicly listed companies will need to disclose exposure to economic, environmental and social sustainability risks for the first time under new corporate governance guidelines. The principles, issued by the ASX Corporate Governance Council, are the first since the global financial crisis. Companies have previously not been required to disclose non-financial risk… Read more

 
Empowering Sustainable Decisions: New GRI Priorities

Kelly Eisenhardt, CSRwire, Market: Australia, Year:2015

GRI believes that better business decisions can be made by leveraging sustainability reporting information. With four new strategic priorities to enable transparency, informed decision making and trust, GRI takes its next big leap forward as a leader in sustainability reporting… Read more

 
Four Principles To Create A More Credible CSR Report

Alicia Hennig, CSRwire, Market: Australia, Year:2015

CSR and sustainability departments are usually associated with the corporate communications or public affairs department. Accordingly, that reports today appear to be rather brochures than sources of reliable and useful information should not be too surprising. Reports that can be exposed as PR campaigns certainly do neither positively contribute to a company’s authentic public image nor to its reputation… Read more

 

 
Inside GRI’s new ?beyond reporting’ strategy

Joel Makower, GreenBiz, Market: US, Year: 2015

The Global Reporting Initiative is unveiling plans to launch what it calls “the next era of sustainability reporting.” The Amsterdam-based non-profit is aiming its focus on four strategic priorities with a new tagline and revamped mission: “Empowering sustainable decisions.”… Read more

 

 
Sustainability reporting is stalled – here’s how to add value

Mike Hower, GreenBiz, Market: US, Year: 2014

Companies are wasting time and money creating lengthy reports that few people read. Consequently, businesses are failing to tap into the potential value of reporting and transparency – value that could provide vital information to more directly inform decisions that drive better financial and social outcomes… Read more

 

 
Tassal Group sustainability report rated as ‘Leading’ by ACSI

ZooiD, Market:Australia,Year:2015

The Australian Council of Superannuation Investors (ACSI) has published the 2015 edition of its annual research report, Corporate Reporting in Australia: Disclosure of sustainability risks among companies. This research benchmarks the public disclosures material environmental, social and governance (ESG) risks of companies…

 

 
GRI Guidelines

The G4 Guidelines, Implementation Manual, Reporting Principals and Standard Disclosures  be downloaded from the GRI website free of charge along with a wide range of additional resources.

 

Carbon Disclosure Project (CDP)

As the only global system for disclosure of environmental information for the investment market, CDP harnesses market forces to drive change. It provides reporting mechanisms for carbon, water and supply chains for both corporations and cities. CDP now holds the largest collection globally of primary climate change, water and forest-risk information and puts these insights at the heart of strategic business, investment and policy decisions. More…

 

Transparency and the Role of Environmental Declarations

UL Environment, Inc Market: Global, Year: 2014

As the world’s consumption of natural resources continues to grow at an ever increasing rate, the design and manufacture of environmentally responsible products is no longer a luxury but a necessity. Producers are giving increased attention to the environmental impact of their products across the entire product life cycle, including design and manufacturing through actual use to end-of-life. Such efforts from producers are now leading towards the collection and compilation of relevant environmental data. This data helps identify opportunities for improvement along the supply chain, often taking the form of a Life Cycle Assessment (LCA). However, there are many ways to distribute this data. Discover more…

 

The State of Sustainability Assurance

Netbalance Market: Australia, Year: 2013

/>This reportfrom Net Balance shows that a growing number of Australian listed companies are setting high standards of transparency and accountability, providing their stakeholders with robust, assured information about their sustainability performance. This encouraging trend, however, is tempered by the large number of companies that still face a steep learning curve in understanding and communicating their social and environmental impacts.

How the G4 guidelines shape sustainability reporting

Opinion Piece by Chhavi Ghuliani. BSR 2013

The emergence of reporting frameworks is putting increasing pressure on companies – many of which now feel sustainability reporting has become a cumbersome exercise in data collection and disclosure rather than a strategic review of material ESG issues. The G4 guidelines introduce significant changes meant to address this concern and to complement the other standards rather than replace or add to them. These can make reporting more focused, concise and meaningful. This opinion piece gives a good review of the process and changes.

 

Sustainability Reporting: What Does ?Good’ Look Like?

Triple Pundit. Market Global, 2013

Sustainability reporting has become commonplace for businesses that want to communicate with and engage their stakeholders. However, amidst the deluge of information available, it can be difficult to determine what makes a report relevant and valuable. More…

 

2012 London Benchmarking Group Report

LBG Market: Australia and NZ. Year: 2013

LBG is the global standard for measuring and benchmarking corporate community investment. The LBG model provides a comprehensive and consistent set of measures for corporate community investment professionals to determine their organisation’s contribution to the community, including cash, time and in-kind donations, as well as management costs. The model also captures the outputs and longer-term impacts of community investment projects on society and the business itself.

Almost $204m was invested in the community by LBG members in 2012. The strength of the programs and partnerships supported by these members attracted a record $117m in additional funding for the community.

 

Carbon Disclosure Project – Water

Carbon Disclosure Project. Market: Global 2013

The Carbon Disclosure Project (CDP) are working to catalyse a global movement towards sustainable corporate water stewardship to safeguard water resources and address the global water crisis – one of the most significant challenges facing the global economy. By acting as a platform for corporate water disclosure the CDP aim to:

 

•   Drive greater transparency of water issues and make meaningful reporting on water standard corporate practice globally;

•   Enable access to corporate water data to facilitate informed decision making and promote better understanding of uncertainty and water risk;

•   Promote more competent and robust governance of water issues through capacity building, multi-sector collaborations and sharing best practice;

•   Incentivize sustainable, long-term thinking and business planning;

•   Support and accelerate the development of standard water metrics and performance benchmarks.

The CDPs water program provides interviews, corporate responses, water reports and case studies.

 

CDP’s supply chain program now includes water.

Carbon Disclosure Project. Market: Global 2013

Supplier reporting is vital since the supply chain often accounts for the largest portion of a company’s water use and risk. now offers a standardized, global system to address a complex problem for sustainability and procurement professionals.

 

Redefining Materiality II: Why It Matters, Who’s Involved and What it Means for Corporate Leaders and Boards.

Accountability. Market: Global, Year: 2013

AccountAbility has released a comprehensive report examining the growing importance of non-financial factors on corporate performance, disclosure, and valuation. Redefining Materiality II was developed in response to accelerating acceptance that non-financial materiality is an influential factor in corporate valuation.

 

The Sustainability Yearbook 2013

KPMG RobecoSAM. Market: Global, Year: 2013

The Sustainability Yearbook assesses the sustainability performance of more than 2,000 companies worldwide across 58 sectors. It provides: An analysis of corporate sustainability covering multiple sectors and geographies; Highlights the economic, environmental and social dimensions that are relevant to each sector; provides insights into future sustainability trends and how sustainability strategies can help businesses to achieve a competitive advantage.

 

Sustainable Insight: Water Scarcity – Global Reporting Trends

KPMG. Market: Global, Year: 2012

Water scarcity has risen to the top of many corporate agendas over the past few years. In the face of dire predictions about dwindling supplies, a growing number of businesses are taking measures to become better stewards of this vital resource. In this edition of />Sustainable Insight KPMG explore how the world’s major businesses are setting out their approaches to water scarcity via their key communication vehicles on corporate responsibility (CR) and sustainability.

 

The Sustainability Yearbook 2012

KPMG RobecoSAM. Market: Global, Year: 2012

The 2012 edition of The Sustainability Yearbook marks the beginning of a new global alliance between SAM and KPMG aimed at helping companies measure and enhance their corporate sustainability performance. It provides insights into the 58 sectors examined by the 13th SAM Corporate Sustainability Assessment, which determines the companies that are included in this reference guide to the world’s sustainability leaders. The leading companies in 58 sectors are classified into three categories-SAM Gold Class, SAM Silver Class and SAM Bronze Class-with special status awarded to Sector Leaders and Sector Movers.

 

Why your CSR report should be immersive

Mallen Baker. Market: UK Year: 2012

The vast majority of companies are missing a huge trick on the online communication of their social responsibility. They make a major investment in collecting the data of what they are doing, and then completely fail to get the value from that effort with the stakeholders that are most important to them.

 

The Sustainability Yearbook 2011

SAM & PWC. Market: Global, Year: 2011

The 2011 Sustainability Yearbook offers an overview of the results of SAM’s 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes. It contains sustainability insights into 58 sectors. The top performers in each sector qualify as SAM Sector Leaders. In addition, the companies that have achieved the most significant year-to-year improvement in their corporate sustainability performance in each sector are recognised as SAM Sector Movers. The key topic of water as a global sustainability issue is a focal point for 2011.

 

CRRA Reporting Awards – Global Winners & Reporting Trends

CRRA. Market: Global

CRRA – the Corporate Responsibility Reporting Awards are the global annual awards for corporate responsibility (CR) reporting. They were developed to identify and acknowledge excellence in reporting. Voting is open to all 40,000 registered CorporateRegister.com users. Employees of participating companies are not allowed to vote for their own report. These reports highlight the Awards winners and explores what CorporateRegister.com, publisher of this report, have learnt through the process of delivering these awards. Awards are published annually and can be found at http://www.corporateregister.com/downloads/files.html

 

Corporate Responsibility Index

Market: Global

The Corporate Responsibility Index (CR Index), is a leading business management and benchmarking tool that enables companies to effectively measure, monitor, report and improve their impacts on society and the environment. Developed by Business in the Community in consultation with business leaders in the UK, the first CR Index survey was launched in 2002. In addition to it being a public exercise in transparency the Index was created as a robust tool to help companies systematically measure, manage and integrate responsible business practice. Tried and tested by businesses with global operations, it is recognised in various countries all over the world.

 

The CR Index was licensed to St James Ethics Centre for use in Australia and New Zealand between 2003 and 2010. Results for Australia between 2004 – 2009 can be found here. It is currently licensed by the Net Balance Foundation with details available via crindex@netbalance.com or by visiting www.corporate-responsibility.com.au}1

For UK Results and details of how to participate refer to http://www.bitc.org.uk/our-services/benchmarking/cr-index Note – the CRI can be used privately as a management tool by companies in countries where BITC does not have any partners.

From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues

Market: US, Year: 2010

A new approach to developing sustainability Key Performance Indicators (KPIs) for all corporate sectors has been put forward by a team of senior industry figures and academics. The proposal, aimed at encouraging the use of sustainability reporting in the US, differ from previous KPI regimes in that they stress materiality. The authors hope the proposal will enable firms to move from compliance driven “disclosure” mindset to one of managing – and even competing on – sustainability issues.

IRI_Transparency-to-Performance.pdf

 

FTSE 100 Research: Health and Wellbeing public reporting trends

Market: UK, Year: 2010

The research comprises two elements: Desk research to establish what information on employee health and wellbeing is publicly reported by FTSE 100 companies and statistical analysis of the financial performance of the best reporters compared to FTSE companies as a whole.

FTSE_100_research_health_and_wellbeing_public_reporting_trends.pdf

 

BITC Guidance note for Corporate Responsibility (CR) Reporting

Market: UK, Year: 2009

Corporate Responsibility (CR) can help develop trust, build business, boost morale, create opportunities and reduce risks. And it has never been more important for companies to be communicating with their stakeholders to demonstrate leadership, their values and vision, successes and failures in CR.

Guidance_note_on_reporting_JL.pdf

 

Innovating for Sustainability Report

Market: Global, Year: 2009

With the global economic recovery in the balance and corporate responsibility in the headlines, the recently released BSR Report 2009, “Innovating for Sustainability,” points the way forward for companies looking to navigate a complex operating environment. Given this complex operating environment, the report points the way forward with four steps for companies to succeed – from taking the lead in shaping new business models to investing in sustainable consumption.

Innovating_for_sustainability_BSR_Report_2009.pdf

 

The whys and hows of Corporate Values

Market: UK, Year: 2009

A company’s statement of its corporate values is a high level statement that describes how the company behaves. Corporate values are not a mission statement that describes what task the company aims to fulfil. Neither are they a set of commercial objectives. BITC_briefing_note_-_The_whys_and_hows_of_corporate_values_-_February_2009.pdf

 

National Greenhouse and Energy Reporting Guidelines

Market: Australia, Year: 2008

The National Greenhouse and Energy Reporting Guidelines is published by the Department of Climate Change, Australian Government. The purpose of this Guidelines is to help corporations understand their obligations under the National Greenhouse and Energy Reporting Act 2007 (NGERs).

nger-reporting-guidelines.pdf

 

Early adaopters snare market share and the best talent

Market: Australia, Year: 2008

CFOs can no longer ignore the sustainability agenda as sustainability reporting is maturing and driven by legislation and investor demands. This is also proven by those Australian companies already at world’s best practice that sustainability reporting is a rewarding process.

CFO_Sustainable_reporting_April_2008.pdf

 

Accountability & Reporting – Orbits

Market: Global, World Business Council for Sustainable Development 2008

Although accountability, business strategy and sustainable development implementation are very important topics for business today, they appear to conflict with one another. This guide teaches us to leverage existing accountability and reporting structures in order to simultaneously drive business value and sustainable development.

Accountability_Orbits_WBCSD.pdf

 

Green Quadrant: How to select a CSR assurance provider

Market: UK, Year: 2008

This report compares the 15 most significant assurance providers in the UK. The comparison provides data on value propositions, market presence, global coverage, industry expertise and knowledge of assurance standards. See more on Ethical_PerformanceVerdantix.mht

 

KPMG International Survey of Corporate Responsibility Reporting 2008

Market: Global, Year: 2008

KPMG conducts the International Survey of Corporate Responsibility Reporting every three years to gain insight into CSR reporting and to contribute to the evolving global dialogue on transparency and accountability. The 2008 survey was conducted in 22 countries and with more than 2200 businesses around the world. The purpose of this survey was to track reporting trends in the world’s largest companies.

KPMGInternational-corporate-responsibility-survey-2008.pdf

 

KPMG & Group of 100 – Sustainability Reporting: A Guide

Market: Australia, Year: 2008

Sustainability reporting has become mainstream, driven by the potential business value generated through enhanced stakeholder reporting and communication. This publication provides a guide for directors and senior executives on this important and rapidly developing issue.

kpmg_g100_SustainabilityReporting_Guide.pdf

 

Small, Smart and Sustainable – Experiences of SME Reporting in Global Supply Chains

Market: Global, Year: 2008

“What is the added value of the sustainability reporting process for SME suppliers in emerging economies and their multinational buyers?” This resource document aims to provide an answer to this question. It does this by examining and sharing experiences from over a year of the Transparency in the Supply Chain project, a project that works with both Multinational Enterprises (MNEs) and their Small and Medium Enterprise (SME) suppliers in global supply chains to explore how sustainability reporting by SME suppliers can enhance understanding of sustainability performance and transparency in the supply chain.

GRI_SSSReport.pdf

 

Australian Environment Business Network Bulletin – DLA Phillips Fox Update

Market: Australia, Year: 2007

This bulletin covers The National Greenhouse and Energy Reporting System, Proposed changes to the NSW waste management regime, and Legislation Updates. Greenhouse_energy_reporting.pdf}1

 

Special report: Reporting Communications – How to measure what matters

Market: Global, Year: 2008

Companies should report on issues that matter to stakeholders, but many still don’t. The Global Reporting Initiative Sustainability Reporting Guidelines (G3) highlight “materiality” as one of three key principles in defining report content, along with stakeholder inclusiveness and sustainability context. Put simply, materiality means reporting on what matters to stakeholders in your business. Special_report_reporting___How_to_measure_what_matters.mht

 

Peer Learning Programme Report

Market: UK, Year: 2007

In 2006 Business in the Community developed a proposal for a two year Peer Learning Programme on Integrating Corporate Responsibility. CR practitioners already meeting as part of a reporting learning group expressed interest in continuing with a learning network but with a change of focus from the challenges of reporting to integrating CR within their businesses. This paper provides key learning points from the programme of workshops run in 2006 for the Integration Peer Group programme. Peer_Learning_Program_Report_2006_BITC.pdf

 

Reporting the Business Implications of Climate Change in Sustainability Reports

Market: Global, Year: 2007

This report presents the results of a survey on Reporting the Business Implications of Climate Change in Sustainability Reports. The survey found that while almost all companies reported on climate change in their sustainability reports, on closer examination companies reported far more on potential opportunities rather than financial risks for their companies from climate change.

ClimateChange_GRI_KPMG07.pdf

 

Building Trust in Emissions Reporting

Market: Global, Year: 2007

This PwC report highlights the key characteristics of the world’s main emission trading schemes, presents a new vision for compliance in emissions trading and calls for global action to develop this.

building-trust-in-emissions-reporting.pdf

 

Shamed and Able. How Firms Respond to being Rated.

Market: US, Year: 2007

This report by Chatterji & Toffel (John F Kennedy School of Government, Harvard)examines how firms respond to third-party ratings of their corporate environmental activities. Using insights from institutional theory, the authors hypothesize that ratings are particualary likely to spur response from firms whose legitimacy is threatened – and thus are shamed – by these ratings.

2007_Shamed_and_able_response_to_disclosure1.pdf

 

Taking Shape… The Future of Corporate Responsibility Communications

BITC. Market: Global, Year: 2006

This report helps companies understand developments in corporate responsibility (CR), and to get more value from their investments in CR communications.

TakingShape_BITCR_The_future_of_CR_reporting.pdf

 

AccountAbility Rating 2004 – 2008

AccountAbility Rating was devised by csrnetwork and AccountAbility and delivered between 2004 – 2008. At the time it was the foremost tool for measuring the extent to which companies had built responsible practices into the way they do business. The Rating was applied to the world’s largest companies (the Fortune Global 100, or ‘G100′), and the headline results were published in Fortune magazine.

The Rating drew on information in companies’ public reports and since 2007, it had started to include data on their actual social and environmental performance. The Rating scored companies in four ‘domains’: strategy, governance, engagement and impact. Their scores were out of a maximum of 100.

 

AccountAbility Rating 2008

While many G100 companies have improved their performance, the increase was mostly due to significant improvement by companies that previously were failing to engage with the accountability agenda to any significant extent.

Vodafone ranks first with 77.7 scores.

2008_AR_report.pdf

 

AccountAbility Rating 2007

The average score for the strategy domain (53.1) is the highest of the four domains, indicating greater boardroom understanding of the links between sustainability and core business strategy. This marks a turnaround from 2006 when measures of strategic alignment consistently delivered low scores.

BP ranks first with 75.2 scores.

2007_AR_report.pdf

 

AccountAbility Rating 2006

The most marked performance increase has taken place in stakeholder engagement. Importantly, this is due to more comprehensive and systematic stakeholder engagement practices among average and low performing companies.

Vodafone ranks first with 72 scores.

Report

Press release

 

AccountAbility Rating 2005

AccountAbility Rating 2004

 

Environment Index

Market: UK

The Environment Index is an annual business-led, self-assessed environmental survey that benchmarks companies against both their sector peers, and all other companies that participate in it on the basis of their environmental management and performance. It is a stand-alone module of Business in the Community’s broader Corporate Responsibility (CR) Index. It gives companies a framework to compare environmental performance with peers, and can be used as an internal management tool and a communication tool. Companies can choose to appear publicly in the Index or to ‘shadow’ it.

The Environment Index Report analyses the average results of all participants in each of the 5 areas of the Index: Corporate Strategy, Integration, Environmental Management, Environmental Performance and Impact, Assurance and Disclosure. It also contains a table, listing companies according to performance bands – platinum, gold, silver and bronze.

 

Environment Index 2007 Report

Businesses are now beginning to take a firm grip on waste management. 87% of companies benchmarking through the Environment Index are now able to demonstrate a reduction in waste and an increase in recycling year on year.

Environment_Index_2007_Results_Summary.pdf

 

Environment Index 2006 Report

This year’s Index scores show that bridging the gap between environmental commitment on paper and environmental improvement in practice can be difficult.

Environment_Index_2006_Report.pdf

 

Community Index 2006 – 2007

Market: UK  Business in the Community

The Community Index assesses how a company approaches its overall community impact and the extent to which companies develop, integrate and manage their community investment related to this. It is a new vehicle to help companies understand, benchmark and improve their responsible business, in the community.

 

2007 Results

In 2006, 72% of companies captured the number of employees that volunteer in work time, with on average 14% of employees volunteering. Also, 1 in 3 companies publicly reported the performance trends of the majority of their community investment activities.

Community_Index_-_Executive_Summary_2006.pdf

 

CSR Asia Oxfam Corporate Social Responsibility Survey of Hang Seng Index Constituent Companies

Oxfam Hong Kong. Market: Hong Kong, Year: 2008

This report is the first attempt to provide a snapshot representation of how the 43 companies listed on the Hang Seng Index weigh up on their CSR policies and practices. Oxfam Hong Kong see this as an initial effort to assess current CSR initiatives and as a basis for further dialogue with companies on sustainable social and environment development as well as poverty reduction. This paper is based on a survey undertaken by CSR Asia, with Professor Richard Welford and Ms. Jacqui Dixon as the principal researchers. CSR_Asia_Oxfam_Corporate_Social_Responsibility_Survey-_report.pdf

News clipping related to the survey – here

 

CSR Asia Business Barometer: The State of CSR Disclosure in Asia 2008

Market: Asia, Year: 2008

The ‘CSR Asia Business Barometer 2008’ compares the Corporate Social Responsibility (CSR) disclosure of the 20 largest listed companies in Hong Kong, Malaysia, Singapore and Thailand. More companies are seeing the value of making commitments to responsible business practices and disclosing their practices. Publicly available reports based on a robust data collection and reporting framework can be an excellent communication tool to inform stakeholders of CSR strategy, approach and performance.

Full Report

Summary

 

Reporting on Community Impacts

Market: Asia, Year: 2008

This research project was initiated by the Global Reporting Initiative (GRI) and carried out by the University of Hong Kong and CSR Asia, together with GRI staff. The objective was to gain a better understanding of current practices of the reporting of community performance and impact in terms of approach, type of information, patterns (by sectors and geographical locations) as well as how this relates to the GRI G3 Guidelines.

Reporting_on_Community_Impacts.pdf

 

Action and engagement in the marketplace.

CSR Summit. Market Australia, Year: 2007

In this session, we explore the market benefits of TBL reporting, how integrating sustainability into business strategy is ensuring support from financial markets (particularly the private equity market in terms of acquisitions and mergers), which industries will be most affected by carbon trading, the importance of greening the supply chain and the carbon market opportunities as sustainable investment companies look for the new and clean technologies to drive industry.

Jeremy Barker – Vice President, Strategy Practice AT Kearney Australia.

Phil Hughes – Director, Centre for Public Agency Sustainability Reporting.

Christian Jensen – Portfolio Manager, CVC Sustainable Investments.

Phil Hughes

Christian Jensen

 

Corporate Social Responsibility in Malaysian PLCs: 2007 Status Report

Market: Malaysia, Year: 2007

This report shows the current status of CSR within Malaysia and how listed companies are responding to social and environmental challenges in the 21st century. CSR Asia was commissioned by Bursa Malaysia to undertake the research by designing a CSR survey in line with international standards. The survey covered the four dimensions defined in the CSR Framework launched by Bursa Malaysia in September 2006: Marketplace, Workplace, Environment and Community. CSR_in_Malaysia.pdf

 

Sustainability – the next level.

Frank Dixon – CEO Global Systems Change (US)

Australia’s Inaugural CSR Summit Market Australia, Year: 2007

Hundreds of corporations around the world are gaining major financial and competitive benefits by integrating sustainability into their core business strategies. Yet in spite of this great work, environmental and social conditions are declining rapidly in many areas and driving growing problems for business. This begs the question, what’s wrong with the sustainability movement? What else is needed? The answer largely is that much more attention must be given to improving overarching economic, political and social systems that essentially compel all organisations to operate unsustainably.

 

In this keynote address, Frank Dixon, CEO Global Systems Change (and the former Managing Director of Research for Innovest – the research analytic data provider for the Global 100 – the world’s most sustainable companies) describes leading-edge sustainability strategies. He will also unveil a system change-based approach to sustainability, called Total Corporate Responsibility (TCR) – a practical, profitable, collaborative, business-led approach to driving the system changes needed to achieve sustainability. This is the vanguard of the future and a must attend for business, government and community leaders looking for solutions to a sustainable future for business and our communities!

Frank Dixon

Frank_Dixon_System_Change_The_Next_Level_of_Sustainability.ppt

 

Why non-financial measurement, reporting and management are essential to predicting and managing corporate health.

John Meacock, Managing Partner, Deloitte.

Australia’s Inaugural CSR Summit Market Australia, Year: 2007

Deloitte’s recent global survey of directors and senior executives found that while boards and top management agree non-financial data was important, firms generally did a poor job in this area. In this session, John Meacock shares how regulators and customers are demanding better non-financial information and how business must now prepare and measure non-financials monthly if they are to predict and manage corporate health and stay on top of the game.

John Meacock

John_Meacock_Health_of_Business.ppt

 

The Materiality Report: Aligning Strategy, Performance and Reporting

SustainAbility. Market: Global, Year: 2006

The concept of materiality has become an increasingly important word in the reporting lexicon. There are two challenges facing reporters. One is to find an approach that provides the comprehensive data some stakeholders require, while still being able to show what’s really important to the success of the organisation. The second is to do this in a concise and clear way. A successful materiality determination process is key to meeting these challenges. In this report they have explored the concept of materiality, reviewed how various companies have tackled it and propose a Materiality Framework that everyone can use.The Materiality Report

 

Taking Shape… The Future of Corporate Responsibility Communications

BITC. Market: Global, Year: 2006

This report helps companies understand developments in corporate responsibility (CR), and to get more value from their investments in CR communications.

TakingShape_BITCR_The_future_of_CR_reporting.pdf

 

A Director’s Guide to Corporate Responsibility Reporting

Business in the Community: UK, Year: 2005

This guide is provided as a tool for Directors and senior managers to help you consider how best to develop an effective corporate responsibility reporting strategy. It is based around five ?top level’ questions.

Business_in_the_Community_A_Directors_Guide_to_Corporate_Responsibility_Reporting.pdf

 

Measurement isn’t enough.

Dr. Brett Cohen BSc (Chem Eng) PhD (UCT) – Complex Systems and Sustainability, Department of Chemical Engineering, University Sydney. Australia’s Inaugural CSR Summit, Year: 2005

In this 90 minute interactive session you will learn what to consider in assessing your organisation’s performance towards sustainability, how to measure and report your impacts, critically assess the measurement results and use them in strategic planning and decision making.

2005_CSR_Summit_Day_3_04-Ecology_And_Environment_Dr_Brett_Cohen.mp3

 

How global indexes track the financial performance of leading sustainability-driven companies worldwide.

Francis Grey – Manager of Sustainable Asset Management Research Australia and NZ.

Australia’s Inaugural CSR Summit, Year: 2005

The Dow Jones Sustainability Indexes are the first global indexes tracking the financial performance of the leading sustainability-driven companies worldwide. Based on the cooperation of Dow Jones Indexes, STOXX Limited and SAM they provide asset managers with reliable and objective benchmarks to manage sustainability portfolios. Lean how this attracts investors and ultimately adds to the bottom line.

2005_CSR_Summit_Day_3_06-Measurment_Reporting_Francis_Gary.mp3

 

Social and Ethical Auditing.

Richard Boele – President of the Social and Ethical Auditing Institute (Australia), an elected Councillor of the Institute of Social and Ethical Accountability (AccountAbility- UK), and is currently Australia’s only certified Full Member of the Institute for Social and Ethical AccountAbility (UK).

Australia’s Inaugural CSR Summit, Year: 2005

2005_CSR_Summit_Day_3_06-Measurment_Reporting_Richard_Boele.mp3

 

The Corporate Responsibility Index – a management tool in CSR.

Emily Albert – Manager – Corporate Responsibility Index (St James Ethics Centre).

Australia’s Inaugural CSR Summit, Year: 2005

The product of a business-led initiative, the Corporate Responsibility Index (CRI) was developed in response to the call for a reliable and standardised tool to examine how companies are managing, integrating and reporting on their impact on society and the environment, and to enable them to benchmark their performance against their peers. In this session, Emily examines:

 

•   Background: why do we need a measure of corporate responsibility?

•   The CRI framework: what is it, how was it developed, and how does it work as a management tool?

•   Learnings from the CRI: trends and challenges in corporate responsibility.

2005_CSR_Summit_Day_3_06-Measurment_Reporting_Emily.mp3

 

The importance of values in driving compliance and risk.

Mike Lotzof – CEO Australasian Compliance Institute.

Australia’s Inaugural CSR Summit, Year: 2005

Case studies and key learnings from the Australasian Compliance Institute.

2005_CSR_Summit_Day_3_06-Measurment_Reporting_Mike_Lotzof.mp3

 

The Pros and Woes of Reporting.

Dr Noel Purcell – Group General Manager, Stakeholder Relations.

Australia’s Inaugural CSR Summit, Year: 2005

Dr Purcell will draw on Westpac’s experience as a global sustainability leader and take a comprehensive look at the challenges and excitement of sustainability reporting. He will start with the still contested duties of directors to report on issues that materially impact future earnings prospects, and share experiences in seeking a pathway through emerging reporting frameworks. Dr Purcell will also look at the flipside of reporting including the burgeoning requirements of external ratings organisations and the issues of questionnaire fatigue and who’s “checking the checkers”. Finally he will touch on the key role assurance plays in getting to the heart of what is reported and why.

2005_CSR_Summit_Day_3_06-Measurment_Reporting_Dr_Noel_Purcell.mp3

 

PANEL DISCUSSION: You Manage what you measure. Learning’s and benefits of measurement and reporting.

Australia’s Inaugural CSR Summit, Year: 2005

 

Dr Simon Longstaff Executive Director – St James Ethic Centre shared the benefits and learings from the Corporate Responsibility Index which Westpac topped globally this year.

Eric D’Indy – Director of Marketing and Corporate Affairs Mission Australia shared how Mission Australia are working to develop a reporting indices for the NFP Sector within the Corporate Responsibility Index.

 

Lord Michael Hastings CBE – Head of CSR for the BBC (UK) Chair Crime Concern, Independent Peer House of Lords (UK) shared how significant measurement and reporting has been for a major UK

media organisation that has global reach.

 

Eva Cox– Senior Lecturer, UTS, Faculty Of Humanities and Social Sciences, teaching policy analysis

studies, social research methods, gender issues, social planning and community development shared her thoughts on the importance of measuring the culture of an organisation. Eva believes the ways we devise metric and measurement tends to focus on outcomes and products, and neglect the harder-to-quantify questions of organisational culture.

The full panel discussion can be viewed here

Accountability and Reporting: New accountabilities, new networks, new leaders…

Market: UK, Year: 2004

This report aims to provide practical learning points for integrating sustainability in established corporate accountabiliy mechanisms and so build business value. Accountability_and_Reporting.pdf

 

Strategic challenges for business in the use of corporate responsibility codes, standards, and frameworks

Market: Global, Year: 2004

This report, prepared by AccountAbility for the WBCSD “Accountability and Reporting Working Group”, is intended to answer the question of how a company can best make strategic choices in the selection and use of leading

corporate responsibility codes, standards and frameworks. accountability-codes.pdf

 

Accountable Value

Market: Global, Year: 2004

This project examined changing expectations around accountability and sustainability and explored how companies might find value in the overlap between these twin forces. Both areas present businesses with new stakeholders and new connections. There are implementation challenges but also the opportunity to realize business value. ar-accountability-value.pdf

 

Towards transparency: progress on global sustainability reporting 2004

Market: Global, Year: 2004

This publication adopts a regional approach to identify collectively the status in global reporting worldwide. Four geographic regions – Africa and the Middle East, the Americas, Asia and Australasia – are reported. It clearly demonstrates that there are many developments around the world – and while many countries are making excellent progress, there are many more where sustainability reporting is yet to be introduced in any meaningful way.

TowardsTransparency_Reporting2004.pdf

 

Measuring, Reporting and Communicating

Business in the Community. UK, Year: 2003

This report offers businesses an insight into the practical issues involved in measuring and reporting social and environmental performance. There is little doubt that many companies are now actively addressing this challenge.

Business_in_the_Community_Measuring_Reporting_Communicating.pdf

 

Environmental, Social and Sustainability Reporting on the World Wide Web: A Guide to Best Practice

Market: UK, Year: 2001

A report done by CorporateRegister.com and The Association of Chartered Certified Accountants (ACCA). This guide to best practice addresses reporting on the Web, and is relevant to those who are either considering using the Web for their next report or who are committed to improving the standard of corporate information reported on the Web.

A_guide_to_best_practice_reporting.pdf