资源环境科技发展态势分析平台

Phoenix, Arizona 5 February 2018: The Reporting Exchange is the first attempt to understand global influences on corporate disclosure across the full corporate environmental, social, governance (ESG) spectrum.

The high-level analysis released today shows that the corporate reporting landscape in North America has become increasingly complex – which ultimately impacts a company’s ability to produce decision-useful information internally and for external stakeholders.

Using data collected from the Reporting Exchange and interviews conducted with WBCSD’s member companies, Global Network Partners and Knowledge Partner, Yale University, the report seeks to address the challenges, opportunities and next steps for corporate reporting and disclosure.

Key findings for the United States and Canada include:

• There are 249 reporting provisions
• There are 156 reporting requirements
• 91% of WBCSD member companies in the US and Canada produce a standalone sustainability report
• 24% of WBCSD companies in the US and Canada show no alignment between the issues highlighted as “material” in their sustainability report and the risks in the financial filing

By analyzing the region’s reporting landscape, policy, sustainability and business practices, it’s possible to begin understanding the variability between jurisdictions and focus on alignment of corporate ESG on a global scale.

This is the first report in a series of case studies across different countries that looks at significant developments in ESG reporting.

WBCSD thanks the members and partners who were involved in creating this report.