17 February 2020

[W]hile there is a minority of companies providing comprehensive and reliable sustainability-related information, at large quality and comparability of companies’ sustainability reporting is not sufficient to understand their impacts, risks, or even their plans.

...Our results reflect a general lack of maturity especially for disclosure on climate-related scenarios used to inform company strategies (6.6% [of companies])...

...22.2% of companies report on due diligence processes and only 6.9% refer to their commitment to provide remedy for harmed people...

...A key finding of our research is the gap identified between company disclosure of human rights risks... and reporting on what companies do about such risks. Only 26.7% of companies disclose information on policies designed to address salient risks...

[O]nly 24.5% disclose steps taken to monitor supply chain conditions besides auditing. Numbers fall drastically when looking at information on corporate engagement with workers and communities in mapping and/or addressing supply chain risks (5.3%)...