September 10, 2018

From voluntary disclosures to regulatory push: Recent trends in sustainability reporting

Tim Mohin

Twenty years ago, the Global Reporting Initiative (GRI) established sustainability reporting guidelines at a time when it was rare for companies to disclose non-financial information. Today, more than 90 percent of the largest 250 companies in the world report sustainability information, and 75 percent of them use the GRI Standards.

In two decades, sustainability reporting has gone from a small and voluntary undertaking that only a few, mostly large, companies engaged in, to a mainstream activity that can provide actionable business insights. This article explores the main trends that have led us to this point and poses a question: While so many more companies are reporting now, is this practice producing the results we seek?

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