CGA调查报告：Corporate Sustainability Reporting的Fact Sheet（广西）

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　　Fact Sheet
 

　　Corporate Sustainability Reporting
 

　　In an effort to advance understanding of sustainability reporting and advocate for transparency in reporting, in the fall of 2004, the Certified General Accountants Association of Canada, in partnership with the CGA-Canada Research Foundation, commissioned its first national survey on the practice of sustainability reporting in Canada. Researchers analysed survey results of over 200 companies listed on the Toronto Stock Exchange and TSX Venture Exchange. The results are considered to be accurate within plus or minus 5.5 percentage points, 9 times out of 10.
 

　　KEY FINDINGS
 

　　Half (49.8%) of the companies surveyed provide some coverage of their social or environmental performance.
 

　　18.4% of all companies produce a dedicated sustainability report, while approximately 5% spend more than $100,000 annually to report on sustainability issues.
 

　　Regulatory requirements (49.5% of respondents), stakeholder pressure (21.4% of respondents), and corporate image objectives (12.0% of respondents) most influence the decision to report on corporate sustainability.
 

　　Shareholders continue to rank as the most important stakeholders when reporting, with 99.0% of respondents ranking shareholders as one of their primary stakeholders.
 

　　On average, 68.8% of reporting budgets are devoted to reporting on financial performance, while only 4.0% is spent reporting on sustainability issues.
 

　　Only 15.5% of respondents plan on increasing the amount spent on reporting sustainability performance, while 16.0% of non-reporters plan to have some coverage of sustainability issues in the near future.
 

　　Added cost and excessive reporting leading to information overload were two of the main reasons why organizations have not adopted a comprehensive sustainability reporting function.
 

　　Although almost half (48.6%) of sustainability reporters have adopted a comprehensive sustainability reporting program, lack of credibility of reports (31.4%) is the biggest issue for members of this group.
 

　　Over half (55.9%) of the companies with a market capitalization greater than $1 billion currently issue an integrated annual report or dedicated sustainability report.
 

　　Smaller companies are less likely to produce a dedicated sustainability report or provide coverage of their non-financial performance.
 

　　Only 24.8% of respondents are aware of the initiative. Of those that are aware of the GRI, more than 75 per cent support the initiative.
 

　　43.8% of those that are aware of the GRI support adoption of the GRI’s Sustainability Reporting Guidelines. Support for adoption of the GRI guidelines is much lower among larger companies and those more likely familiar with the Guidelines, suggesting that the market is not yet ready for mandatory sustainability reporting standards.
 

　　The GRI’s Guidelines represent the best approach for achieving the goal of standardized sustainability reporting. Support for this initiative is confirmed by the more than 650 companies worldwide that currently report using these Guidelines.
 

　　Current regulatory requirements, especially with new guidance for the Management Discussion and Analysis (MD&A), serve as a positive minimum standard for disclosure of sustainability issues for reporting issuers, especially smaller companies.
 

　　The current corporate environment places increasing pressure on companies to improve their accountability and corporate governance. Key recommendations include:
 

　　Globally-accepted sustainability reporting guidelines are necessary to maintain efficient capital markets and allow for comparable, consistent, and credible reporting.
 

　　Reporting guidelines must be efficient to ensure reporting is not too costly or over-burdensome for stakeholders; and flexible to accommodate the diverse needs of stakeholders and companies operating in various industries. They should remain voluntary, at least in the short-term, to gain from the experiences of reporters and to allow companies to report to the extent market forces deem necessary.
 

　　Companies must take steps to improve the credibility of their reports and avoid problems of “greenwashing” associated with sustainability reporting. Third-party verification or assurance offers the best method for improving credibility.
 

　　For those companies that go beyond the regulatory minimum, to improve comparability, GRI Guidelines should become a mandatory requirement for sustainability reporting.
 

　　In addition to business, governments, and regulators, society has a role to play in driving corporate social responsibility and corporate sustainability reporting.
 

　　Taylore Ashlie,

　　Director, Communications, CGA-Canada

　　Phone: 604-605-5055

　　Cell: 604-307-0212

　　Email: tashlie@cga-canada.org
 

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