2012 CORPORATE ESG / SUSTAINABILITY / RESPONSIBILITY REPORTING
DOES IT MATTER
Analysis of S&P 500
®
Companies’ ESG Reporting Trends & Capital Markets Response, and Possible Association with Desired Rankings & Ratings
Published By
215 Park Avenue South, 10th Floor New York, New York 10003 646.430.8230 www.ga-institute.com
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2012 CORPORATE ESG / SUSTAINABILITY / RESPONSIBILITY REPORTING –
DOES IT MATTER?
Analysis of S&P 500® Companies’ ESG Reporting Trends & Capital Markets Response, and Possible Associations with Desired Rankings & Ratings
Published by Governance & Accountability Institute, Inc.
215 Park Avenue South, 10th Floor New York, New York 10003 646.430.8230 www.ga-institute.com
Primary Researchers & Authors
Lindsey Clark,
Earth Institute of
Columbia University
David Master,
Zicklin School of Business at Baruch College
Reviewers, Advisors & Editors
Hank Boerner & Louis D. Coppola, MBA
2 0 1 2 C O R P O R A T E E S G / S U S T A I N A B I L I T Y / R E S P O N S A B I L I T Y R E P O R T I N G
- D o e s I t M a t t e r ?
2012 CORPORATE ESG / SUSTAINABILITY / RESPONSIBILITY REPORTING – DOES IT MATTER?
Analysis of S&P 500® Companies’ ESG Reporting Trends & Capital Markets Response and Possible Associations with Desired Rankings & Ratings
GOVERNANCE & ACCOUNTABILITY INSTITUTE
Navigating the way to sustainability ...
215 Park Avenue South | 10th Floor | New York, New York 10003 | 646.430.8230 | info@ga-institute.com | www.ga-institute.com
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Table of Contents
Background Information ...................................................................................................................... page 3 Introduction to Sustainability Reporting & Global Reporting Initiative (GRI) Framework ...................................................................................... page 4 Methodology .......................................................................................................................................... page 7 Executive Summary ................................................................................................................................ page 9
Overview: S&P 500 Overall Reporting Trends
S&P 500 Breakdown by Reporter Type .............................................................................................. page 11 GRI Sector Breakdown by Reporting Type ......................................................................................... page 12
GRI Application Levels Breakdown .................................................................................................... page 14 GRI Application Levels Breakdown by Year ....................................................................................... page 15
Reputational Lists
Newsweek’s Greenest Companies by Reporter Type ........................................................................... page 16 Newsweek’s Greenest Companies Average Ranking by Reporter Type .............................................. page 17 Newsweek's US Greenest Average Component Scores by Reporter Type .......................................... page 18 CRO 100 Best Corporate Citizens by Reporter Type ......................................................................... page 19 Ethisphere’s World’s Most Ethical by Reporter Type ......................................................................... page 21
Indices
DJSI North America by Reporter Type ............................................................................................... page 23 DJSI World by Reporter Type ............................................................................................................. page 24 NASDAQ OMX CRD Global Sustainability Index by Reporter Type ............................................. page 25
Ratings & Rankings
CDP Average Disclosure Score by Reporter Type .............................................................................. page 26 CDP Average Performance Score by Reporter Type .......................................................................... page 28 Glassdoor Rankings by Reporter Type ................................................................................................ page 29 CSRHub Ratings by Reporter Type ..................................................................................................... page 30 Brandlogic & CRD Analytics Sustainability IQ Matrix Quadrant by Reporter Type ........................ page 31 Bloomberg Average ESG Disclosure Score by Reporter Type ............................................................. page 33
Financial Performance Study Results
Annualized Returns, Each Year Returns, $10,000 Invested since 2007 tables……………………………. page 34 Performance Chart…………………………………………………………………………………………………………Appendix A Analysts’ Conclusions .......................................................................................................................... page 36 Primary Researchers & Authors .......................................................................................................... page 38 Advisors & Editors ............................................................................................................................... page 40 Research Partners ................................................................................................................................. page 42 About Governance & Accountability Institute, Inc. .......................................................................... page 46
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