Tomorrow's Value

The Global Reporters 2006 Survey of Corporate Sustainability Reporting

09 Nov 2006 – Publication

• Tomorrow’s Value, SustainAbility’s fourth international benchmark of corporate sustainability reporting, developed in partnership with the United Nations Environment Programme (UNEP) and Standard & Poor’s.

• Tomorrow’s Value asks the question: How far has the value lightbulb switched on in corporate brains and boardrooms? On current evidence, the answer is that the links between the evolving sustainability agenda and wider market opportunities are now better understood — with a small number of companies reporting the relationship with value in increasingly interesting ways. Partly as a result, some parts of the financial community are gearing up their use of non-financial, extra-financial and/or sustainability disclosures to better understand emerging environmental, social and governance risks. However, we also conclude that most companies are still missing an important opportunity to communicate with financial analysts and institutions.

• The field is currently extremely dynamic, with new entrants making up half of the 50 Leaders. Strikingly, half of the Leading 50 companies are complete newcomers, including four entrants from non-OECD countries. The pressures driving improved sustainability reporting continue to grow, with the Global Reporting Initiative’s recently launched G3 guidelines
  providing renewed impetus in terms of international standardisation. In parallel, the slow, grudging awakening of financial markets is being accelerated by growing concerns around climate change.

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