On Materiality and Sustainability: The Value of Disclosure in the Capital Markets

This paper discusses the role of mandated corporate sustainability disclosure, touching on several key areas: historic background and current debate concerning corporate disclosure and sustainability, including existing legislation and legal arguments; definition of robust corporate and sustainability data disclosures; increasing interest in material sustainability data from institutional investors, stock exchanges, corporations and regulators; the need for prioritization of material sustainability indicators, current status, methodology; and benefits and costs of mandates material sustainability key performance indicators.

From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues

The paper proposes a method for identifying key performance indicators (KPIs) on the sustainability–or social and environmental–impacts of US corporations in specific industries. The method for developing KPIs for sustainability relies on three principles-–simplicity, materiality, and transparency.... Read more about From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues

How to Read a Corporate Social Responsibility Report

Whatever name they go by, corporate social responsibility reports seek to serve one essential purpose: they portray the relationship between a corporation and society. This guide is intended to help those approaching CSR reporting for the first time, as well as those looking to deepen their understanding of what makes for a thorough CSR report. It will help readers, whatever their interests or experience, to identify quickly and easily the most valuable parts of these reports.

The Value of Social Reporting

The IRI examined the experiences and practices of seven companies in preparing social reports, focusing not on the social reports themselves, but rather on the process and outcomes of reporting: how companies prepare the reports, the effects of reporting on management practices, the changes companies expect to make in the future, and the lessons they have learned along the way.