世界永續發展委員會（World Business Council for Sustainable Development，WBCSD）的最新「Reporting matters」報告顯示，全球頂尖企業的永續發展報告呈現可觀的進步。
新報告顯示，有44％的企業報告不只發表傳統的PDF報告，也產生線上報告，表現比2014年世界永續發展委員會首次開始追蹤企業報告時的23％更好；34％的企業報告結合財務和非財務資訊，高於2013年的23％，其中22％引用了國際整合性報告書框架（International Integrated Reporting Framework）。
今年的報告還提供了氣候相關財務揭露專案小組（Task Force on Climate-Related Financial Disclosures，TCFD）的建議、WBCSD與全美反舞弊性財務報告委員會發起組織（Committee of Sponsoring Organizations of the Treadway Commission，COSO）合作提出的風險管理建議，以及有關人權狀態和永續發展目標（SDG）報告的最新情況。
全球永續性報告協會（Global Reporting Initiative，GRI）的指南仍然是最被廣泛參考的報告指南和標準，有85％的企業報告引用。18%的企業報告轉為使用新的GRI標準。
Top global companies are making measurable improvements in sustainability reporting, finds the latest Reporting matters study from the World Business Council for Sustainable Development, WBCSD.
Spanning 157 WBCSD member companies from 20 sectors and 35 countries, this year’s research, released earlier this month, points to positive progress in corporate reporting and disclosure as well as a continued movement towards digital reporting.
Seventy-four percent of the company reports reviewed for this year’s report improved their overall score compared to baseline year 2013.
Seventy-nine percent of reporting companies acknowledge the United Nations Sustainable Development Goals in some way. On September 25, 2015, world governments adopted a set of goals to end poverty, protect the planet and ensure prosperity for all as part of a new sustainable development agenda. Each of the 17 goals has specific targets to be achieved by 2030.
The new Reporting matters data shows that 44 percent of reporting companies go beyond a traditional PDF report and include online content, up from 23 percent in 2014 when the WBCSD started tracking this data.
Thirty-four percent of reporting companies combine financial and non-financial information, up from 23 percent in 2013, and 22 percent specifically cite the International Integrated Reporting Framework.
Twenty-seven percent note that executive compensation is tied to sustainability metrics in some way, but only five companies provide specific percentages.
Peter Bakker, WBCSD chief executive and president, said, “This year’s Reporting matters shows that there is clear progress towards transformative change that will be an essential part of delivering the Sustainable Development Goals.”
“We see the trend toward online and integrated reporting is moving non-financial reporting further into the mainstream – positioning sustainability at the heart of corporate governance, financial and risk management,” said Bakker. “This is a positive lever to scale up impact and make more sustainable companies more successful.”
Despite progress, the report shows that companies face increased pressure to report on an expanding universe of disclosure requirements, while also meeting the needs of a wider variety of key stakeholders.
Companies must find ways to meet the challenge, making sure all reported information is concise and meaningful.
Reporting matters helps companies meet the reporting challenges by providing good-practice examples as well as general trends and benchmarks over the past five years.
Bakker says this is particularly useful to business because insights can be shared across sectors for collective improvement.
This year’s report also provides insight into the new Task Force on Climate-related Financial Disclosures recommendations, WBCSD’s new collaborative work on risk management with COSO, the Committee of Sponsoring Organizations of the Treadway Commission, an initiative to combat corporate fraud.
Also included are updates on the status of human rights and Sustainable Development Goals (SDGs) reporting.
The Global Reporting Initiative, GRI, is still the most widely used set of reporting guidelines and standards, and 85 percent of member company reports cite the GRI Guidelines or the new standards. Eighteen percent have already transitioned to the new GRI Standards.
Bakker says Reporting matters will continue into 2018 and beyond as WBCSD and its member companies work to improve corporate reporting on the road to a sustainable future.