According to the document, sustainability reporting has increased significantly in recent years. 96% of the largest 250 companies now report on environmental and social performance, up from 83% in 2008. Reputation and ethics are major drivers for reporting. Over 1800 companies used the GRI framework for reporting in 2010. Integrated reporting, which combines financial and sustainability reporting, is also on the rise and being piloted by several large companies. However, there is a concern that integrated reporting could water down sustainability reporting.

1. Toby Webb, Founder/Chairman, Ethical Corporation,
CEO and Founder, Stakeholder Intelligence Ltd
15-16 November 2011. Ethical Corporation Annual
Reporting & Communications Conference, London
Sustainability reporting: 2011 Highlights

2. Reporting in 2011: Headlines
 A good time to be a corporate sustainability and
responsibility reporting expert? It seems that way...
 96% 250 largest companies report on on E&S performance.
Increase: 16% since 2008
 83 percent of the top 100 U.S. companies report (2008 =
74%)
 Reputation major driver, Ethics second
 95% of Global Fortune 250 (G250) reports CR activity

3. Reporting in 2011: Headlines
 50% of companies say gaining financial value as a result
 US 'global leader'? Scale of economy means US firms using
GRI make up 10% of total
 More than 1,800 companies worldwide prepared reports
using the GRI framework in 2010, up 22% from 09 (GRI)
 GRI says 2,200 companies worldwide to work on GRI-based
reports in 2011
 That’s from 45,000 publicly listed companies world-wide: A
rise of 400 per year…

4. Business case and sector improvements
 Bigger companies twice as likely to report as those with
revenues under $1 billion
 48% of Top 100 companies claim cost savings through CR
initiatives
 47% say increased revenues and/or their position in the
current market through CR measures
 Best performing sectors for CR reporting: Forestry, pulp
and paper (84%), mining (84% and automotive (78%)
 Greatest improvement since '08: Construction (65% in
2011 from 32% '08) and Pharmaceuticals (64% from 25%
in '08)

5. Issues coming up the agenda
 Water and Carbon high on reporting agenda: CDP to report
corporate survey results on water December 2011
 Ethical Corporation research shows large companies
pushing transparency and data requirements into Tier One
suppliers: Energy, Carbon, Water top areas of interest
 Microsoft (‘11) and Wal-Mart (‘09) notable cases. SEDEX
and the Fair Factories Clearinghouse seeing rise in data
flowing in from both suppliers and brands
 2011: World Resources Institute and World Business
Council on Sustainable Development released biz
standards to measure, report & manage carbon emissions
in supply chains and throughout product life cycles through
Greenhouse Gas Protocol

6. Issues coming up the agenda
 Integrated reporting on the rise. Some say it's investor
driven.
 International Integrated Reporting Committee framework
for integrated reporting: Aims to unite standards for
financial reporting (IFRS and US GAAP) with GRI
 40 company pilot scheme for 12 months to apply draft
principles: Coca-Cola Co, Microsoft Corp, Volvo, Deloitte &
HSBC
 Is there a danger that integrated reporting will water down
sustainability reporting?... To be discussed.
Sources: KPMG surveys, BNA Daily Environment Report, Ethical Corporation

7. Issues coming up the agenda
 Integrated reporting on the rise. Some say it's investor
driven.
 International Integrated Reporting Committee framework
for integrated reporting: Aims to unite standards for
financial reporting (IFRS and US GAAP) with GRI
 40 company pilot scheme for 12 months to apply draft
principles: Coca-Cola Co, Microsoft Corp, Volvo, Deloitte &
HSBC
 Is there a danger that integrated reporting will water down
sustainability reporting?... To be discussed.
Sources: KPMG surveys, BNA Daily Environment Report, Ethical Corporation