Comprehensiveness

Z

A comprehensive sustainability report follows a set of principles, includes material content and provides a compelling experience to the reader. The analysis is based on the ‘Reporting Matters methodology of World Business Counsel for Sustainable Development (WBCSD). Read more about the methodology.

Industry Ranking

As in 2017, all sectors score around 49% on average, with retail and wholesale trade scoring highest with 65% and real estate scoring lowest with 34%. The sectors scoring above 50% – hence those classifying as ‘advancing’ sectors – are retail and wholesale, food & beverage production, chemistry & pharmaceuticals, service providers as well as construction builders & suppliers.

%

Average industry score

  • Retail and wholesale trade (2017: 50%) 65% 65%
  • Food & beverage production (2017: 48%) 62% 62%
  • Chemistry & pharmaceuticals (2017: 54%) 61% 61%
  • Other service providers (2017: 58%) 58% 58%
  • Construction builders & suppliers (2017: 54%) 54% 54%
  • Mobility, transport & logistics (2017: 53%) 52% 52%
  • Gastronomy & hotels (2017: 64%) 49% 49%
  • Insurance services (2017: 51%) 48% 48%
  • IT, medical & electrical engineering (2017: 40%) 47% 47%
  • Energy supply & distribution (2017: 43%) 46% 46%
  • Financial services (2017: 46%) 46% 46%
  • Manufacturing industry (2017: 36%) 40% 40%
  • Machine industry (2017: 44%) 38% 38%
  • Real estate (2017: 39%) 34% 34%
Principles

General concepts that guide the sustainability reporting: completeness, materiality, stake-holder engagement, external environment, balance, conciseness.

Content
i

Information that should be contained in the reporting material: sustainability governance, strategy, management approach, perfor-mance, strategic partnerships, targets and commitments as well as evidence of activities.

Experience

Elements that improve the readers’ overall experience of the report: accessibility, story & messaging as well as navigation & flow. 

Principles

Principles are overarching concepts that guide the application of the content criteria in the report.

While the reports largely meet the conciseness and external environment principles, there is still room to improve the materiality and balance principles.

  • Conciseness (2017: 56%) 54% 54%
  • External environment (2017: 52%) 53% 53%
  • Stakeholder engagement (2017: 48%) 49% 49%
  • Completeness (2017: 43%) 49% 49%
  • Balance (2017: 37%) 40% 40%
  • Materiality (2017: 34%) 38% 38%

IWB

Description of materiality process, incl. graphical presentation of steps

Clariant

Interactive materiality map

Credit Suisse

Materiality matrix, incl. relevance to stakeholders, impact on company and range of stakeholder views

SCHMOLZ & BICKENBACH

Value chain description and graphical representation (circular)

  • Strategy (2017: 58%) 57% 57%
  • Performance (2017: 48%) 51% 51%
  • Evidence of activities (2017: 55%) 49% 49%
  • Strategic partnerships (2017: 49%) 48% 48%
  • Management approach (2017: 56%) 47% 47%
  • Targets and commitments (2017: 37%) 39% 39%
  • Sustainability governance (2017: 34%) 38% 38%

Content

i

The content in the report should be guided by certain elements.

While the reports largely disclose a sustainability strategy and performance, there is still room to improve the disclosure of targets and commitments as well as sustainability governance.

Lindt & Sprüngli

 

Description and graphical representation of sustainability-governance structure

 

Experience

  • Navigation and flow (2017: 63%) 68% 68%
  • Accessibility (2017: 65%) 66% 66%
  • Story and messaging (2017: 28%) 43% 43%

The readers’ overall experience of the report depends on elements like accessibility, navigation & flow as well as story telling & messaging. Most Swiss Sustainability reports are quickly accessable and have a clear navitation, but there is still room for improvement in telling a compelling story and message.

Coop

Clear message ‘Actions not words’, within sustainability report and separate website