毕马威2020年可持续发展报告调查(英文 63 页)

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Contents

About the survey 2

About the lead authors 3

Research samples: the G250 and N100 4

Executive summary 5

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 reporting 11

High sustainability reporting rates found in all regions 13

Almost all sectors exceed 70 percent reporting rate 16

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 the dominant global standard for sustainability reporting 25

Reporting of risk from biodiversity loss 27

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 risk 30

Latin America leads while North America lags in

biodiversity risk reporting 31

The nature economy – a new green horizon? 34

Reporting on climate risk and carbon reduction 35

More companies acknowledge the financial risks of climate change 36

North American companies lead in acknowledging climate risks in financial reporting 37

One in five companies reports in line with TCFD recommendations 39

North America and Europe lead for reporting in line with TCFD 40

Majority of companies worldwide have carbon targets in place 41

Growing trend to link corporate carbon targets to global climate goal 42

Reporting on the UN Sustainable Development Goals (SDGs) 43

The SDGs have a strong and growing profile in

sustainability reporting 44

SDG reporting by the world’s largest companies 46

SDG reporting is mostly unbalanced and often disconnected from business goals 48

Companies focus on economic growth and climate SDGs but largely ignore biodiversity 49

Methodology 50

How we can help 54

Local contacts 55

Appendix: Sustainability reporting developments around the world 56

Acknowledgements 61

内容

关于调查2

关于主要作者3

研究样本：G250和N100 4

执行摘要5

这些发现对企业意味着什么？ 7

时机已到：可持续发展报告的未来8

可持续发展报告中的全球主要趋势9

可持续发展报告继续推动全球增长10

美洲在可持续发展报告方面处于领先地位11

所有地区的可持续发展报告率均很高13

几乎所有行业的报告率均超过70％16

可持续发展数据继续纳入年度报告17

综合报告的增长仍在继续，但仍限于某些国家21

确保可持续性成为多数做法23

GRI仍然是可持续发展报告的主要全球标准25

生物多样性丧失的风险报告27

生物多样性风险：公司报告的关键新重点28

目前很少有公司披露来自以下方面的风险

生物多样性丧失29

采矿导致生物多样性风险的披露30

拉丁美洲领先而拉丁美洲落后

生物多样性风险报告31

自然经济–新的绿色视野？ 34

关于气候风险和减碳的报告35

更多公司认识到气候变化的财务风险36

北美公司在财务报告中率先确认气候风险37

五分之一的公司报告符合TCFD的建议39

北美和欧洲领先，符合TCFD 40的报告要求

全球大多数公司都制定了碳减排目标41

将公司碳目标与全球气候目标联系起来的趋势不断增长42

联合国可持续发展目标报告43

可持续发展目标在

可持续发展报告44

全球最大公司的SDG报告46

可持续发展目标报告大多不平衡，而且经常与业务目标脱节48

公司专注于经济增长和气候可持续发展目标，但在很大程度上忽略了生物多样性49

方法论50

我们如何提供帮助54

当地联系人55

附录：全球可持续发展报告的发展56

致谢61