Reporting matters - edition 2015
In the latest edition of Reporting matters launched on 5 November, the World Business Council for Sustainable Development (WBCSD) found that the effectiveness of corporate non-financial reporting is improving among world-leading companies but there is still a lot to be done before corporate reporting can reach its full potential to drive performance and improve decision-making.
The 2015 edition of Reporting matters, a key publication
developed by the WBCSD in partnership with consultants Radley Yeldar, includes
following key findings:
- 36% of companies have improved their materiality
disclosures since 2013.
- An increasing number of companies are reporting
on impacts beyond their direct operations, suggesting a widening focus on
impacts across the value chain.
- The time lag between the end of the reporting
year and the publication date of reports is shortening, with financial and
non-financial reporting cycles becoming more aligned.
- GRI (Global Reporting Initiative) guidelines
remain the most widely used.
- Companies are continuing to combine their
financial and non-financial reporting into annual reports or self-declared
Click here to read the report.