毕马威：2020年可持续性报告调查-时机已到（英文版）.pdf

1、0The time has come: The KPMG Survey of Sustainability Reporting 2020 2020 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved. The KPMG Survey of Sustainability Reporting 2020 KPMG IMPACT December 2020 The

2、 time has come home.kpmg/sustainabilityreporting 1The time has come: The KPMG Survey of Sustainability Reporting 2020 2020 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved. 1The time has come: The KPMG

3、Survey of Sustainability Reporting 2020 2020 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved. Contents About the survey2 About the lead authors3 Research samples: the G250 and N100 4 Executive summary5

4、 What do these findings mean for business? 7 The time has come: What the future holds for sustainability reporting 8 Key global trends in sustainability reporting 9 Sustainability reporting continues worldwide growth 10 Americas lead in sustainability reporting11 High sustainability reporting rates

5、found in all regions 13 Almost all sectors exceed 70 percent reporting rate16 Inclusion of sustainability data in annual reports continues 17 Growth in integrated reporting continues but remains limited to certain countries 21 Assurance of sustainability becomes a majority practice 23 GRI remains th

6、e dominant global standard for sustainability reporting 25 Reporting of risk from biodiversity loss27 Biodiversity risk: a critical new focus for corporate reporting 28 Few companies currently disclose risks from biodiversity loss 29 Mining leads in disclosure of biodiversity risk30 Latin America le