Reporting trendsCharacteristics identified based on 101 analysed reports reviewed in 2017
average number of pages of reviewed reports
of reports use GRI guidelines or standards
of companies have some portion of their report externally assured
average number of months between reporting period and publication
of reports specifically use the new GRI Standards
of reports are self-declared integrated reports
Which framework is most commonly used?
The majority of reports (59%) comply with GRI (Global Reporting Initiative). Other frameworks and guidelines are often used in parallel, such as CDP (Carbon Disclosure Project), which is used by 35 companies.
What is the status of GRI reporting?
Among the 59% of companies orienting on GRI, 6% already apply the new GRI Standards (published in Oct 2016), 51% use GRI G4 and 2% remain with GRI G3.
What type of report is used to disclose sustainability information?
10% call their report an “integrated report”. Others create either a combined report (46%) – mainly in annual reports, or a separate sustainability report (44%).
Who is validating performance?
35% of reports reviewed have some form of assurance on their sustainability disclosures, through external assurance (24%), stakeholder panels (5%) and internal audits (15%), which are often used in parallel.