belgiumfr
Sustainable Investing Glossary

Sustainability reporting

Sustainability reporting is the act of disclosing the environmental, social and governance (ESG) policies of an organization, and the impact these policies have on both internal performance and on wider society.

Sustainability reporting standards

Over the past decades, many initiatives have started to focus on better disclosure by companies. One of the main sustainability reporting standards was developed by the Global Reporting Initiative (GRI), an independent organization founded in the US in 1997 and now headquartered in Amsterdam. It lists 36 standards that companies should try to meet, ranging from its carbon footprint, waste and effect on biodiversity (E) to occupational health and safety, non-discrimination and local rights (S), and policies for anti-corruption, competitive practices and tax payments (G). GRI standards have now been adopted in 90 countries, though not all 36 items will be applicable on a case-by-case basis.

Other organizations offer more bespoke reporting standards and services for client members. These include the Carbon Disclosure Project, which encourages companies to calculate their environmental impact and has various tools to facilitate this. Of the UN’s Sustainable Development Goals, SDG 12 (responsible consumption and production) has a specific target, 12.6, which encourages companies “to adopt sustainable practices and sustainability reporting".

Générer des performances qui profiteront à tous
Générer des performances qui profiteront à tous
Investissement durable

CSR documents

Many sustainability reports are compiled as Corporate Social Responsibility (CSR) documents issued under the guidelines outlined in the ISO 26000 of 2010 covering the basis requirements. Its key principles encompass corporate accountability, transparency and ethical behavior, and respect for stakeholder interests, the rule of law and human rights. They remain voluntary but have been widely adopted.

Companies are legally obliged, however, to produce an annual financial report detailing their revenues, profits and other performance metrics. Robeco has long argued that most ESG activities are financially material, in that they will influence the company’s overall success. One way to deliver such integrated perspective is for companies to apply integrated reporting to their annual report. The International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, accountants and NGOs promotes integrated reporting to this end.

For long-time sustainable investors such as Robeco, sustainability reports can take many different forms. These range from an over-arching annual integrated Sustainability Report and ‘routine’ activities such as active ownership, engagement, voting and exclusions, to more bespoke policies for climate change, palm oil and diversity. All should be made publicly accessible through the investor’s main website and open to challenge if necessary.

View Robeco's sustainability policies and positions

See also: Exclusions, Active ownership, Engagement, Voting, ESG.
Les leçons tirées de 3 années d'investissement dans les crédits ODD
Les leçons tirées de 3 années d'investissement dans les crédits ODD
Il est possible de viser la performance et le bien-être, comme en témoignent les stratégies Robeco SDG Credit qui disposent désormais d'un track-record de 3 ans.
28-07-2021 | Vision
Podcast: Are investment managers ready for ESG going mainstream?
Podcast: Are investment managers ready for ESG going mainstream?
More and more investors say they choose their fund manager based on their sustainability credentials.
27-07-2021 | Podcast
The CO₂lumnist: Carbon scopes participating at the Tokyo 2021 Olympics
The CO₂lumnist: Carbon scopes participating at the Tokyo 2021 Olympics
Investors rely on data to make decisions on climate strategy.
22-07-2021 | Billet
Logo

Décharge légale Agree

Les informations présentes sur ce site Web sont destinées exclusivement aux professionnels. Un investisseur professionnel est : un investisseur qui, à titre professionnel, dispose d'assez de connaissances et d'une expertise et d'une expérience suffisantes pour pouvoir évaluer de manière adéquate les risques financiers liés aux décisions d'investissement prises par lui-même.

Les visiteurs de ce site Web doivent être conscients du fait qu’ils sont eux-mêmes tenus de respecter toutes les lois et règlements en vigueur dans leur pays.

En cliquant sur J'accepte, vous confirmez que vous êtes un investisseur professionnel. Si vous cliquez sur Je n'accepte pas, vous êtes orienté vers la partie réservée aux particuliers.

Je n’accepte pas