On November 14, 2018, the Sustainable Investments Institute (Si2) released the State of Sustainability and Integrated Reporting 2018. Commissioned by the Investor Research Responsibility Center Institute, the study found that 78% of the S&P 500 issued sustainability reports for the most recent reporting periods, and that 95% of the reports included environmental and social performance metrics. Notably, only 36% of sustainability reports included external assurance, and 90% of the assurances pertained to greenhouse gas emissions. The study also reported a “surprising” share of the S&P 500 that included voluntary sustainability information in financial reports, with about 40% of companies now including discussions on sustainability in their annual reports or Form 10-Ks. The full study is available here.