Over the last twenty years, most large companies have adopted the practice of producing regular reports on their social, environmental and economic performance – to sit alongside their annual financial reports. These have successfully focused company attention on these issues, have driven performance and, of course, have improved transparency to the outside world.
Unlike annual reports (which are explicitly directed to the investor), sustainability or CSR reports are written with a wide range of stakeholders in mind.
That said, the practice of integrating CSR information into annual reports is increasingly common, and a whole host of ESG reporting regulations have emerged to drive the sustainability reporting agenda.
It is, therefore, worth considering how useful they are for the SRI investor audience specifically:
