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Risk & Opportunity: Best Practice in Non-Financial Reporting

This new report from SustainAbility highlights trends, gaps, and emerging practice
in sustainability and environmental reporting.


David Jaber
Natural Logic
Making sustainability a strategic driver of exceptional performance

Title: Risk & Opportunity: Best Practice in Non-Financial Reporting
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Risk & Opportunity

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Risk & Opportunity: Best Practice in Non-Financial Reporting

The financial sector - insurers, reinsurers, lenders, investors, analysts - is beginning to wake up to a range of non-financial issues.  Even the best current non-financial reporting by companies may not yet meet their needs, but the convergence of the financial and non-financial worlds is now under way.  

This is a key conclusion of Risk & Opportunity, SustainAbility's sixth benchmark survey of corporate non-financial reporting with UNEP - and our first in partnership with Standard & Poor's.

The good news is that this latest survey finds that some companies have made massive progress in responding to demands for improved transparency on key issues of corporate responsibility.  

Underscoring the trend, the Top 50 rankings are rocked by a massive influx of new entrants.  But the bad news is that most companies still fail to identify material strategic and financial risks and opportunities associated with the economic, social and environmental impacts captured by the 'triple bottom line' agenda.

Risk & Opportunity considers the question: Is the glass of non-financial reporting (and wider sustainability reporting) currently half full, as enthusiasts might argue, or half empty, as some critics allege?  The evidence suggests a positive assessment, though there are still major gaps to be closed in the linked fields of disclosure, reporting and communication.

The pdf version of this report is free to download:

Feature Articles

'Corporate Storytelling: Non-financial accounting is now too serious to be left to amateurs', The Economist, November 6th-12th 2004, pp.13 (Subscription required).

'Wood for the Trees: Are company reports on their social and environmental impact any use?', The Economist, November 6th-12th 2004 pp.78-81
(Subscription required).

For all enquiries, please contact Nick Robinson, John Elkington or Judy Kuszewski in our London office.

Links and Additional Information

Lessons Learned: Jeroen van der Veer - The Full Interview

Corporate Governance, Risk and Sustainability - George Dallas

During the course of the 2004 benchmark, we worked with California-based Natural Logic to test our ICT sector results for evidence of real-world performance improvements. For the results and analysis see NaturalLogic's Business Metabolics website.


Related materials:

A print version is also available to buy:

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