Exploring Current Trends in Corporate Sustainability Reporting
Page 6
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Company Reports
1.Adidas 2012 Sustainability Progress Report
2.Apple - information online
3.BMW Sustainable Value Report 2012
4.BP Sustainability Review 2013
5.British TelecomBetter Future Report 2013
&nb
sp; 6.Carlsberg CSR Report 2013
7.Chevron Corporate Responsibility Report
8.Coca-Cola GRI Report 2012/2013
9.Daimler Sustainability Report 2013
10.Danone 2012 Sustainability Report
11.Denso CSR Report 2012
12.EDF Annual Sustainability Report 2012
13.EDP Annual Report 2012
14.Fast Retailing CSR Report 2013
15.Ford Our Blueprint for Sustainability 2012
16.Gap 2011/2012 Social & Environmental Responsibility Report
17.GDF Suez Sustainability: GDF Suez Strategy to Foster Long Term Value Creation
18.General Motors2012 Sustainability Report
19.Google Green - information online
20.H&M Sustainability Report 2012
21.Heineken Sustainability Report 2012
22.Honda CSR Report 2013
23.HP Global Citizenship Report
24.Hugo Boss Annual Report 2012
25.Inditex Annual Report 2012
26.Kellog's2012 Corporate Responsibility Report 2012
27.Kering Reference Document 2012
28.McDonalds - information online
29.Microsoft Citizenship Report 2013
30.Monsanto 2012 Sustainability Report
31.Nestl? in Society: Creating Shared Value and Meeting our Commitments
32.Nike Sustainable Business Performance 12/13
33.Nissan Sustainability Report 2013
34.Nokia People And Planet Report 2012
35.Norsk Hydro Annual Report 2012
36.Orange 2012 Corporate Social Responsibility
37.PepsiCoGRI Report 2011/2012
38.Petrobas Sustainability Report
39.Prada Annual Report 2012
40.PVH 2012 Corporate Social Responsibility Report
41.Royal Shell Sustainability Report
42.SabMiller Sustainable Development Report 2012
43.Samsung Sustainability Report
44.Schneider 2012-2013 Strategy and Sustainability Highlights
45.Statoil Sustainability Report 2013
46.Swisscom Annual Report 2012
47.ToyotaSustainability Report 2013
48.Vodafone Sustainability Report 2012/13
49.Volkswagen Sustainability Report 2012
50.Volvo Sustainability Report 2013
Footnotes
1. Stockholm Resilience Centre https://www.stockholmresilience.org
2. ClimateCounts is an NGO that scores the world's largest companies on their climate impact to enhance corporate climate responsibility. The ultimate aim of the Organisation raise deeper awareness among consumers about the products they buy. https://www.climatecounts.org
3. The Fifth Assessment Report (AR5) by IPCC provides a clear and up to date view of the current state of scientific knowledge relevant to climate change; there is now high confidence that a warming of up to 2?C above 1990-2000 levels would have significant negative, for example increasing frequency of extreme weather events among others. https://www.ipcc.ch/report/ar5/wg1/
4. World Business Council on Sustainable Development, website https://www.wbcsd.org
5. Radley Yeldar, company website https://www.ry.com
6. Forbes list of the 2000 world's biggest public companies https://www.forbes.com/global2000/
7. Application Levels - A, B and C - define the amount of GRI standard disclosures that have been covered in a Sustainability Report https://www.globalreporting.org/reporting/G3andG3-1/application-level-information/Pages/default.aspx
8. 'Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining factor.' The International Financial Reporting Standards https://annualreporting.info/definiciones/material-2
9. The Automotive Industry Action Group (AIAG) is a not-for-profit association of companies involved in the automotive industry https://www.aiag.org/staticcontent/about/index.cfm
10. Forbes List, company website https://www.forbes.com/fdc/welcome_mjx.shtml
11. Dow Jones Sustainability Index https://www.sustainability-indices.com
12. Corporate Knights, company website https://www.corporateknights.com/report/9th-annual-global-100/final-results-global-100
13. Cradle (Oxford Dictionary Definition) - a baby's bed or cot.
14. For example, I wrote multiple e-mails to the McDonalds person of contact requesting the link to the most recent report; I got a response on the 3rd of April 2014 mentioning that the "The new/current report won't be available for several weeks".
15. Multiple Capitals Model https://www.forumforthefuture.org/project/five-capitals/overview
16. EU Legislation on Waste https://ec.europa.eu/environment/waste/legislation/
17. https://www.swissworld.org/en/environment/waste_management/landfills/
Annexes
ANNEX 1
GRI Guidelines - The Global Reporting Initiative promotes use of sustainability reporting as a way for organizations to become more sustainable and contribute to sustainable development. Its Framework is a reporting system that provides metrics and methods for measuring and reporting sustainability-related impacts and performance. The GRI is widely seen as the leading standard for voluntary corporate reporting of environmental and social performance worldwide.
IIRC Framework - Integrated Reporting is a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation. The process presumes integrating sustainability thinking across the entire organization and consequently producing an integrate report instead of a mere financial report.
ISO 26000 Standard on Social Responsibility - provides guidance on how businesses and organizations can operate in a socially responsible way. This means acting in an ethical and transparent way that contributes to the health and welfare of society. It helps clarify what social responsibility is, helps businesses and organizations translate principles into effective actions and shares best practices relating to social responsibility globally. It is aimed at all types of organizations regardless of their activity, size or location.
The UN Global Compact is a strategic policy initiative for businesses that are committed to aligning their operations and strategies with ten universally accepted principles in the areas of human rights, labour, environment and anti-corruption. By doing so, business, as a primary driver of globalization, can help ensure that markets, commerce, technology and finance advance in ways that benefit economies and societies everywhere.
The OECD Guidelines for Multinational Enterprises are the most comprehensive set of government-backed recommendations on responsible business conduct in existence today. The governments adhering to the Guidelines aim to encourage and maximise the positive impact MNEs can make to sustainable development and enduring social progress.
The Sustainability Accounting Standards Board (SASB)'s mission is to develop and disseminate sustainability accounting standards that help publicly listed corporations disclose material factors in compliance with SEC requirements. Through these standards, along with associated education and outreach, SASB is working to increase the usefulness of information available to investors, and improve corporate performance on the environmental, social, and governance issues most likely to impact value. SASB is working to establish industry-based materiality standards for each of the 88 industries in the Sustainable Industry Classification System? (SICS?) most relevant to all 12,500 publicly traded companies on U.S. stock exchanges.(Grant and Murningham, 2013).
ANNEX 2
ANNEX 3
Annex 4
Company Name
Country
?
Nike
&nb
sp; USA
?
Adidas
Germany
?
H&M
Sweden
?
Kering
France
?
Inditex
Spain
?
PVH
USA
?
Fast Retailing
Japan
?
Gap
USA
?
Prada
Italy
?
Hugo Boss
Germany
?
General Motors
USA
?
BMW
Germany
?
Volvo
Sweden
?
Volkswagen
Germany
?
Ford
USA
?
Nissan Motor
Japan
?
Denso
Japan
?
Daimler
Germany
?
Honda
Japan
?
Toyota
Japan
?
Nestl?
Switzerland
?
PepsiCo
USA
?
SabMiller
UK
?
Kellogg
USA
?
Heineken
Netherlands
?
Danone
France
?
Carlsberg
Denmark
?
Coca-Cola
USA
?
Monsanto
USA
?
McDonalds
USA
?
Petrobas
Brazil
?
Royal Shell
Netherlands
?
BP
UK
?
Statoil
Norway
?
Chevron
USA
?
EDF
France
?
Schneider
France
?
Norsk Hydro
Norway
?
EDP
Portugal
?
GDF Suez
France
?
Nokia
Finland
?
British Telecom
UK
?
HP
USA
?
Orange
France
?