International versus US trends Integrated reporting External assurance GRI reports; GRI reference reports; non-GRI sustainability reports

1. Trends in sustainability reporting
As of 23 May 2012
Taken from GRI’s Sustainability Disclosure Database & the 2011 KPMG
CSR Survey
http://database.globalreporting.org
ST. LOUIS CONFERENCE 2012
Making Sustainability Count:
Tracking Progress, Driving Opportunity
May 22‒23, 2012

2. Disclaimer
This disclaimer applies to data taken from GRI’s Sustainability Disclosure Database:
Sustainability reports are registered by publication year, i.e. reports published in 2011
are registered under 2011.
Organizations using the GRI reporting framework are not required to register their
reports with GRI.
USA sustainability reports are collected by GRI’s US Data Partner Governance and
Accountability Institute (G&A).
G&A collects sustainability reports with an Index (“GRI reports”), sustainability reports
that reference GRI (“GRI Ref reports”) and other multi-issue sustainability reports
(non-GRI reports).
Please note that some organizations issue reports biennally; although the GRI
framework recommends annual reporting.
Please note that some organizations issue reports for internal use only, although the
GRI framework recommends public reporting.
Please note that only report HQ’ed in the USA are included in this sample.
ST. LOUIS CONFERENCE 2012 | MAY 22-23, 2012 PAGE 2

3. 95% of Global 250 companies issue sustainability
reports – 80% use GRI
ST. LOUIS CONFERENCE 2012 | MAY 22-23, 2012 PAGE 3

4. USA – 9th place from 74% up to 83% in 3 years
2008 versus 2011 of N100 companies
ST. LOUIS CONFERENCE 2012 | MAY 22-23, 2012 PAGE 4

5. Reporting trends
Absolute reporting figures in the USA
US GRI data partner Sustainability Reports in the USA
GRI G3 + G3.1 GRI reference Non-GRI sustainability report
46% growth in absolute
number of 47
GRI reports (w/ index)
23
2010 - 2011
And counting!!
273
187
141
119
71
PAGE
2007 2008 2009 2010 2011

6. Data integrity
100%
90%
80%
21 112 415
41
70%
170
60% 167
50% Not assured
40% Externally assured
30%
23 125 446
35
20%
87
10% 40
0%
Africa Asia Europe Latin America Northern Oceania
America
* Data from the Sustainability Disclosure Database as of 12 April 2012 PAGE

7. “Integrated reporting” – international trends
2010 2011
13%
21%
Not
integrated
Integrated
87%
79%
*Sustainability Disclosure Database data from 1 February 2012 PAGE