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Content in this publication is not intended to answer specific questions or suggest suitability of action in a particular case. For 
additional information on the issues discussed, consult a Grant Thornton LLP client service partner or another qualified professional. 
© 2014 Grant Thornton LLP | All rights reserved | U.S. member firm of Grant Thornton International Ltd 
SUSTAINABILITY DRIVERS: DIFFERENT ECONOMIES, DIFFERENT PRIORITIES 
About the IBR survey 
The Grant Thornton International Business Report (IBR) is the world’s leading mid market business 
survey, interviewing approximately 2,500 senior executives every quarter from listed and privately 
held companies all over the world. Launched in 1992 in nine European countries, the report now 
surveys more than 10,000 businesses leaders in over 30 economies on an annual basis, providing 
insights on the economic and commercial issues affecting companies globally. 
The data in this infographic is drawn from more than 2,500 interviews with CEOs, managing 
directors, chairmen and other senior decision-makers from all industry sectors in mid market 
businesses in 34 economies conducted in May 2014. The U.S. sample was 300 companies. The 
definition of mid market varies across the world: In China, we interview businesses with 100–1,000 
employees; in the United States, those with US$20M to US$2B in annual revenues. 
How companies 
act on corporate 
social responsibility 
Business as usual doesn’t cut it anymore for many companies around the world. They 
are becoming environmentally and socially responsible citizens, and demand the same 
from their vendors. Data from the Grant Thornton International Business Report reveals 
what’s driving this change and how it’s playing out across the globe. Based on more 
than 2,500 interviews with business leaders, this infographic shows how the U.S. and 
33 other countries stack up in their race for claiming responsible corporate citizenship. 
Differences emerge for 
the least popular initiatives: 
U.S. Global 
Donating to community causes/charities 93% 68% 
Participating in community/charity activities 93% 65% 
Improving energy efficiency/ 
waste management 90% 65% 
The future of responsible 
business is here 
Recruitment/ 
retention of staff 
Public attitude/ 
building brand 
Client/customer 
demand 
Cost management Tax relief Government 
pressure 
63% 63% 62% 
57% 56% 52% 
Top drivers in China: People first, cost management second 
CSR ACTIVITIES: CHARITIES TOP THE LIST 
No matter the geographical location, businesses 
share the same top 3 CSR priorities: 
U.S. 
16% 
Due diligence on 
impact of business 
on human rights 
NGO partnership 
to address 
Compared to 2011, U.S. companies have had a business issues 
change of heart about these activities: 
Calculating the carbon footprint +26 percentage points 
Sourcing from local, ethical trade 
or organic suppliers -17 
Changing offering to reduce social 
impact -13 
Global 
20% 
CSR REPORTING: LITTLE CONSENSUS FEEDS INTO LACK OF A GLOBAL FRAMEWORK 
1 in 4 U.S. companies report on 
sustainability and/or CSR activities, 
compared to 1 in 3 globally. 
Merging nonfinancial (i.e., sustainability, CSR) 
and financial reporting appeals more to 
international companies than U.S. businesses. 
There is little hope for more 
external reporting in the U.S. 
plan to disclose their CSR 
programs in the next 5 years. 
89% 
of companies in India approve of merging the two 
reports, compared to 51% in the U.S. 
Case in point: 
Top 5 reasons why U.S. companies implement 
corporate social responsibility (CSR) practices: 
59% 
63% 
Public attitude 
It’s the right thing to do 
77+23+D 
77% 
Cost management 
47% 
Talent/recruiting retention 
46% 
Customer demand 
“I’ve partnered with 
charities to address 
a business issue.” 
Eastern Europe 
and Baltic 
countries 
Africa and 
North America 
21% 
Foreign businesses are more 
likely than U.S. firms to cite 
customer demand +18 percentage points 
saving the planet +15 
public pressure +13 
tax relief +12 
talent recruiting +11 
when considering sustainable initiatives. 
France, Sweden and Thailand 
Japan, Poland and Mexico 
“I’ll implement more sustainable 
programs because it’s the right 
thing to do.”

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How world's companies act on corporate social responsibility

  • 1. Content in this publication is not intended to answer specific questions or suggest suitability of action in a particular case. For additional information on the issues discussed, consult a Grant Thornton LLP client service partner or another qualified professional. © 2014 Grant Thornton LLP | All rights reserved | U.S. member firm of Grant Thornton International Ltd SUSTAINABILITY DRIVERS: DIFFERENT ECONOMIES, DIFFERENT PRIORITIES About the IBR survey The Grant Thornton International Business Report (IBR) is the world’s leading mid market business survey, interviewing approximately 2,500 senior executives every quarter from listed and privately held companies all over the world. Launched in 1992 in nine European countries, the report now surveys more than 10,000 businesses leaders in over 30 economies on an annual basis, providing insights on the economic and commercial issues affecting companies globally. The data in this infographic is drawn from more than 2,500 interviews with CEOs, managing directors, chairmen and other senior decision-makers from all industry sectors in mid market businesses in 34 economies conducted in May 2014. The U.S. sample was 300 companies. The definition of mid market varies across the world: In China, we interview businesses with 100–1,000 employees; in the United States, those with US$20M to US$2B in annual revenues. How companies act on corporate social responsibility Business as usual doesn’t cut it anymore for many companies around the world. They are becoming environmentally and socially responsible citizens, and demand the same from their vendors. Data from the Grant Thornton International Business Report reveals what’s driving this change and how it’s playing out across the globe. Based on more than 2,500 interviews with business leaders, this infographic shows how the U.S. and 33 other countries stack up in their race for claiming responsible corporate citizenship. Differences emerge for the least popular initiatives: U.S. Global Donating to community causes/charities 93% 68% Participating in community/charity activities 93% 65% Improving energy efficiency/ waste management 90% 65% The future of responsible business is here Recruitment/ retention of staff Public attitude/ building brand Client/customer demand Cost management Tax relief Government pressure 63% 63% 62% 57% 56% 52% Top drivers in China: People first, cost management second CSR ACTIVITIES: CHARITIES TOP THE LIST No matter the geographical location, businesses share the same top 3 CSR priorities: U.S. 16% Due diligence on impact of business on human rights NGO partnership to address Compared to 2011, U.S. companies have had a business issues change of heart about these activities: Calculating the carbon footprint +26 percentage points Sourcing from local, ethical trade or organic suppliers -17 Changing offering to reduce social impact -13 Global 20% CSR REPORTING: LITTLE CONSENSUS FEEDS INTO LACK OF A GLOBAL FRAMEWORK 1 in 4 U.S. companies report on sustainability and/or CSR activities, compared to 1 in 3 globally. Merging nonfinancial (i.e., sustainability, CSR) and financial reporting appeals more to international companies than U.S. businesses. There is little hope for more external reporting in the U.S. plan to disclose their CSR programs in the next 5 years. 89% of companies in India approve of merging the two reports, compared to 51% in the U.S. Case in point: Top 5 reasons why U.S. companies implement corporate social responsibility (CSR) practices: 59% 63% Public attitude It’s the right thing to do 77+23+D 77% Cost management 47% Talent/recruiting retention 46% Customer demand “I’ve partnered with charities to address a business issue.” Eastern Europe and Baltic countries Africa and North America 21% Foreign businesses are more likely than U.S. firms to cite customer demand +18 percentage points saving the planet +15 public pressure +13 tax relief +12 talent recruiting +11 when considering sustainable initiatives. France, Sweden and Thailand Japan, Poland and Mexico “I’ll implement more sustainable programs because it’s the right thing to do.”