Reporting trends

Characteristics identified based on 123 analysed reports reviewed in 2019 (in 2017: 101 reports)

average number of pages of reviewed reports (2017: 91)

%

of reports use GRI guidelines or standards (2017: 59%)

%

of companies have some portion of their report externally assured (2017: 24%)

average number of months between reporting period and publication (2017: 3.6)

%

of reports specifically use the new GRI Standards (2017: 6%)

%

of reports are self-declared integrated reports (2017: 10%)

Which framework is most commonly used?

The majority of reports (60%) comply with GRI (Global Reporting Initiative) and 52% 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 38% of analysed report.

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What type of report is used to disclose sustainability information?

20% call their report an “integrated report”. Others create either a combined report (47%) – mainly in annual reports, or a separate sustainability report (43%).
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