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.
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 65%
- Food & beverage production 62%
- Chemistry & pharmaceuticals 61%
- Other service providers 58%
- Construction builders & suppliers 54%
- Mobility, transport & logistics 52%
- Gastronomy & hotels 49%
- Insurance services 48%
- IT, medical & electrical engineering 47%
- Energy supply & distribution 46%
- Financial services 46%
- Manufacturing industry 40%
- Machine industry 38%
- Real estate 34%
General concepts that guide the sustainability reporting: completeness, materiality, stake-holder engagement, external environment, balance, conciseness.
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.
Elements that improve the readers’ overall experience of the report: accessibility, story & messaging as well as navigation & flow.
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 54%
- External environment 53%
- Stakeholder engagement 49%
- Completeness 49%
- Balance 40%
- Materiality 38%
- Strategy 57%
- Performance 51%
- Evidence of activities 49%
- Strategic partnerships 48%
- Management approach 47%
- Targets and commitments 39%
- Sustainability governance 38%
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.
- Navigation and flow 68%
- Accessibility 66%
- Story and messaging 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.