belgiumnl
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".

Rendement waar de wereld beter van wordt
Rendement waar de wereld beter van wordt
Duurzaam beleggen

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.
Acceleration to Paris leads Q4 Active Ownership report
Acceleration to Paris leads Q4 Active Ownership report
Tackling the world’s worst emitters leads the Q4 Active Ownership report as engagement is seriously ramped up over carbon.
28-01-2022 | Rapport actief aandeelhouderschap
SI Dilemmas: Wat is belangrijker: milieu of maatschappij?
SI Dilemmas: Wat is belangrijker: milieu of maatschappij?
Duurzaam beleggen is mainstream geworden, maar het is geen exacte wetenschap.
27-01-2022 | SI Dilemmas
Our outlook for SI and engagement themes for 2022
Our outlook for SI and engagement themes for 2022
Higher demand for sustainable investing strategies is set to continue in 2022 as the world works towards net zero emissions.
13-01-2022 | Webinar
Logo

Disclaimer

De informatie op deze website is uitsluitend bedoeld voor professionele partijen. Een professioneel belegger is: een belegger die beroepsmatig over voldoende kennis, deskundigheid en ervaring beschikt om de financiële risico’s van de zelf genomen beleggingsbeslissing(en) adequaat in te schatten.

Bezoekers van deze website dienen zich ervan bewust te zijn dat zij zelf verantwoordelijk zijn voor naleving van alle in hun eigen land geldende wetten en voorschriften.

Door op Akkoord te klikken, bevestigt u dat u een professionele belegger bent. Indien u op Niet akkoord klikt, wordt u doorverwezen naar de omgeving voor particulieren.

Niet akkoord