Si2 Report Finds Widespread Sustainability Reporting Among S&P 500 Companies

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.