With funding from the Investor Responsibility Research Institute (IRR), the Sustainable Investment Institute (Si2) reviewed the current state of companies’ sustainability reporting and found that although most S&P companies gave sustainability information, they followed a wide range of practices. The websites of 92% of S&P 500 companies included disclosure on sustainability, but only 395 companies (78%) issued reports. Within those reports, 357 companies provide environmental metrics and 320, social data. Other findings include:
Most reports can be downloaded, although companies often provide dynamic website information. Discrete reports in downloadable time-bound form were favored by 68% of companies, updated annually by 93% of those companies, while 9% of companies overall offered web-only information that could change at any time.