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The state of play in sustainability reporting in the European Union

Study financed and prepared for the use of the European Commission, DG Employment, under the services contract VC/2009/0532

The study shows that companies report because it enhances reputation, even though for some it is costly. Companies face challenges in selecting what to report on, in how sensitive different data is, in organising content, and in correctly pitching quality. The research reveals that readers of CSR reporting look for a genuine attempt by companies to honestly and realistically portray their CSR activities, in a way that is a useful contribution to readers' assessment of the sustainability of companies' activities.  Where the study matches companies and readers' perspectives, it finds that regulation of reporting, CSR reporting integrated with financial reporting, and stronger stakeholder engagement are key influences in the face of certain unmet needs of readers.

author(s): Adelphi, CREM B.V., Centre for Research on Multinational Corporations (SOMO), University Munich/Research Center for Law and Management of Public Procurement (PPRC), Local Governments for Sustainability (ICLEI) K. van Wensen (CREM), W. Broer (CREM), J. Klein (Adelphi), J. Knopf (Adelphi)
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