Below is a collection of G&A Institute’s research and reports available for download:
Sustainability Reporting Trends
82% of Smallest Half of Russell 1000® Published ESG Reports; Record 98% of S&P 500® Companies and 90% of Total Russell 1000 Companies
For the entire Russell 1000 Index, our research found that 81% of the Russell 1000 companies published a sustainability report in 2021, up from 70% in 2021. The number of reporters in the smallest half by market cap of the Russell 1000 index rose to 68% in 2020 from 49% in 2020, showing that corporate sustainability reporting is increasingly being adopted as a best practice by mid-cap companies.
When analyzing the reporting trends of the entire Russell 1000 Index, we broke out the companies into the larger and smaller halves of the index by market cap. The largest half by market cap of the Russell 1000 Index generally comprises the same companies as the S&P 500 Index. G&A’s research found that 92% of the S&P 500 companies published a sustainability report in 2020, up from 90% in 2019.
39% of Companies in the Smallest Half by Market Cap of Russell 1000 Index Published Sustainability Reports in 2019 - Up From 34% in 2018
G&A Institute announces the results of its annual S&P 500 sustainability reporting analysis. 90% of the S&P 500 published corporate sustainability reports, an all-time high!
G&A found that 60% of the [total] Russell 1000® published sustainability reports in 2018. When we now examine the bottom half in the Russell 1000®, beyond the S&P 500, we find that only 34% of these companies are publishing sustainability reports.
The G&A research team determined that 86% of the companies in the S&P 500 Index® published sustainability or corporate responsibility reports in the year 2018. Entering 2019, just 14% of the S&P 500 declined to publish sustainability reports. The practice of reporting by almost 500 companies is holding steady with minor increases year after year.
“Sustainability reporting” rose dramatically from 2011, when roughly 20% of companies published reports, to 72% just three years later in 2013. From 2013 to 2017, the frequency of reporting has increased each year, now up to 85% of companies reporting in 2017. This enhanced and expanded corporate disclosure and structured reporting underscores the importance and value of considering corporate ESG issues when planning growth strategies, allocating capital, managing resources and communicating results to stakeholders such as cusfrom Active Campaigntomers, employees, and shareholders.
In the sixth annual monitoring and analysis of S&P 500 Index® company sustainability reporting, just completed by the Governance & Accountability Institute research team, the findings are that eighty-two percent (82%) of the companies included in this important investment benchmark published a sustainability or corporate responsibility report in the year 2016.
G&A Institute charted the rapid and significant uptake in corporate sustainability reporting among the 500 companies -- over the years, sustainability reporting rose from just 20% of the companies reporting in 2011 to 81% in 2015.
Sustainability reporting has become the clear norm in the U.S. capital markets as represented by our four year study of the S&P 500*. Over the last four years there has been significant uptake in sustainability reporting from just 20% in 2011 to 75% in 2015, demonstrating the necessity of measuring and managing ESG issues in response to growing stakeholder and stockholder demands.
Download the results of the analysis of 1,387 corporate enterprises’ materiality decisions in their sustainability reports to examine sector trends on all 91 of the GRI G4 Specific Standard Disclosures and topics related to the 17 Sustainable Development Goals (the SDGs) and their 169 targets. Forty individual sector reports including the "Top GRI Indicators / Disclosures" and "Top SDG Targets" rankings for each sector are also available for download.
Governance & Accountability Institute is pleased to present the highlights of its comprehensive "Sustainability - What Matters?" research project examining 1,246 GRI G3 and G3.1 sustainability reports in 35 sectors published in 2012 for their disclosure practices on all 84 GRI performance indicators. The objective of this report is to serve as a starting point for discussion and planning around sector-specific materiality — as seen through the lens of these 1,246 reporting organizations as well as the lens of their respective stakeholders.
G&A team members for the second year have been examining corporate sustainability and responsibility reporting trends by US-domiciled companies to explore the question -- does such reporting really matter? The research team began their research with these commonly-asked queries in mind:
Corporate Sustainability and Responsibility Performance and Reporting…does it matter to asset owners and money managers? To ESG researchers and analysts…reputation raters & rankers…”best of” list compilers? Who cares about corporate ESG performance reporting?
The 500+ page draft was released in March and is now in a required public comment period (that SEC extended until mid-June). It should be expected there will volumes of responses to SEC and we’ll likely see a final version by year-end 2022.
The Biden-Harris Administration “Whole of Government” approach to meeting the many challenges of climate change is wide and deep, and policies, programs, actions taken by the federal government to address “the climate crisis” will affect many companies and business interests.
Thoughts on More Expansive Corporate Supply Chain Disclosure & Reporting by a Veteran Investor Relations Professional
Addressing Climate Change Issues Across “The Whole of Government” in the United States
Corporate execs and managers wrestle with the answers to the critical questions in the internal discussions about ESG / sustainability Key Performance Indicators and ESG Metrics to publicly disclose. Which? Why? How? Who want this information
Two aspects were being considered with a Draft Rule now made Final: (1) accommodating more Principles- based corporate reporting; and (2) requiring or encouraging expanded disclosure related to Human Capital Management (HCM). The disclosure rule is about to go into effect. We’ve created a Resource Guide to help managers understand the background of these developments with information about the Final Rule.
One of the most important trends in sustainability that the G&A Institute team tracks is the mainstreaming of ESG rankings and ratings alongside the traditional financials. Nowhere is this trend more clear than in the activities of the three main credit rating agencies – Fitch Ratings, Moody's, and S&P Global.
The G&A Institute research team examined the ESG / sustainability reporting practices of the BRT signatory corporations, and released a resource paper with the results.
To help identify the data and information needed by investors, lenders, and insurance underwriters to appropriately assess and price climate-related risks and opportunities, the Financial Stability Board (FSB) established an industry-led task force to develop disclosure recommendations: The Task Force on Climate-related Financial Disclosures (TCFD).
Leading asset managers in North America and Europe are increasingly using the corporate ESG profiles, scores, rankings and ratings of third party service providers as they analyze and assess companies in their portfolios, or to screen public companies “in or out” of portfolio.
Now That Most Companies Are Publishing Sustainability Reports the Question Arises: What is the Quality of the Content of These Reports? To explore the answers, G&A teamed with The CSR-Sustainability Monitor® (CSR-S Monitor) research team at the Weissman Center for International Business, Baruch College/CUNY, to combine their partners' "Big Data" sets to extract deeper intelligence on the subject.
The Global Reporting Initiative (GRI) in collaboration with KPMG, UNEP, Centre for Corporate Governance in Africa and various stakeholders from each country studied recently released the third edition of the "Carrots & Sticks" publication. This important publication analyzes the growing number of national and international reporting policies and guidance from around the world.
GRI in collaboration with Bloomberg LP and G&A Institute launched a special US study showcasing trends on assurance of sustainability information. GRI did this by means of a webinar with over a 100 attendees.