‘Buy-side’ SRI investors are as likely to read sustainability reports as their mainstream counterparts are to read annual reports.
They will certainly not read them from cover to cover and are highly unlikely to comment or send feedback on them. They are more likely to use them as reference sources on particular areas of interest and as background to deeper analysis of companies.
‘Sell-side analysts are similar.
By contrast, SRI agencies (particularly those that produce ratings for ‘best-in-class’ strategies or indices) are more likely to read sustainability reports in their entirety.
