About the survey 2
About the lead authors 3
Research samples: the G250 and N100 4
Executive summary 5
What do these findings mean for business? 7
The time has come: What the future holds for sustainability reporting 8
Sustainability reporting continues worldwide growth 10
Americas lead in sustainability reporting 11
High sustainability reporting rates found in all regions 13
Almost all sectors exceed 70 percent reporting rate 16
Inclusion of sustainability data in annual reports continues 17
Growth in integrated reporting continues but remains limited to certain countries 21
Assurance of sustainability becomes a majority practice 23
GRI remains the dominant global standard for sustainability reporting 25
Biodiversity risk: a critical new focus for corporate reporting 28
Few companies currently disclose risks from
biodiversity loss 29
Mining leads in disclosure of biodiversity risk 30
Latin America leads while North America lags in
biodiversity risk reporting 31
The nature economy – a new green horizon? 34
More companies acknowledge the financial risks of climate change 36
North American companies lead in acknowledging climate risks in financial reporting 37
One in five companies reports in line with TCFD recommendations 39
North America and Europe lead for reporting in line with TCFD 40
Majority of companies worldwide have carbon targets in place 41
Growing trend to link corporate carbon targets to global climate goal 42
The SDGs have a strong and growing profile in
sustainability reporting 44
SDG reporting by the world’s largest companies 46
SDG reporting is mostly unbalanced and often disconnected from business goals 48
Companies focus on economic growth and climate SDGs but largely ignore biodiversity 49
Methodology 50
How we can help 54
Local contacts 55
Appendix: Sustainability reporting developments around the world 56
Acknowledgements 61
关于调查2
关于主要作者3
研究样本:G250和N100 4
执行摘要5
这些发现对企业意味着什么? 7
时机已到:可持续发展报告的未来8
可持续发展报告继续推动全球增长10
美洲在可持续发展报告方面处于领先地位11
所有地区的可持续发展报告率均很高13
几乎所有行业的报告率均超过70%16
可持续发展数据继续纳入年度报告17
综合报告的增长仍在继续,但仍限于某些国家21
确保可持续性成为多数做法23
GRI仍然是可持续发展报告的主要全球标准25
生物多样性风险:公司报告的关键新重点28
目前很少有公司披露来自以下方面的风险
生物多样性丧失29
采矿导致生物多样性风险的披露30
拉丁美洲领先而拉丁美洲落后
生物多样性风险报告31
自然经济–新的绿色视野? 34
更多公司认识到气候变化的财务风险36
北美公司在财务报告中率先确认气候风险37
五分之一的公司报告符合TCFD的建议39
北美和欧洲领先,符合TCFD 40的报告要求
全球大多数公司都制定了碳减排目标41
将公司碳目标与全球气候目标联系起来的趋势不断增长42
可持续发展目标在
可持续发展报告44
全球最大公司的SDG报告46
可持续发展目标报告大多不平衡,而且经常与业务目标脱节48
公司专注于经济增长和气候可持续发展目标,但在很大程度上忽略了生物多样性49
方法论50
我们如何提供帮助54
当地联系人55
附录:全球可持续发展报告的发展56
致谢61
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