Reporting trends

Characteristics identified based on 151 analysed reports reviewed in 2021 (2019: 123 reports)

average number of pages of reviewed reports (2019: 89)

%

of reports use GRI guidelines or standards (2019: 60%)

%

of companies have some portion of their report externally assured (2019: 22%)

average number of months between reporting period and publication (2019: 2.9)

%

of reports include a GRI table (2019: 52%)

%

of reports are self-declared integrated reports (2019: 20%)

Which framework is most commonly used?

The majority of reports (75%) comply with GRI (Global Reporting Initiative) and 66% with the SDGs (Sustainable Development Goals). Other frameworks and guidelines are often used in parallel, such as CDP (Carbon Disclosure Project), which is used by 40% of analysed report.

What type of report is used to disclose sustainability information?

15% call their report an “integrated report”. Others create either a combined report (31%) – mainly in annual reports, or a separate sustainability report (51%).