Reporting trends

Characteristics 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.