2005: ‘Risk & Opportunity: Best Practice in Non-Financial Reporting", a publication from SustainAbility, the United Nations Environment Programme(UNEP) and Standard & Poor's, examines corporate efforts to build trust with shareholders,consumers and other stakeholders by increasing voluntary disclosure on non-financial performance.
The survey is SustainAbility and UNEP's sixth international review of corporate environmentaland sustainability reports, and the first with S&P. Over 350 reports were submitted and 50 were selected by an international independent expert committee for a full analysis.
The best companies use their reports to fully explore their total social, economic, and environmental (or 'triple bottom line') impact. Copies ofthe report "Risk & Opportunity: Best Practice in Non-Financial Reporting" areavailable to download from www.sustainability.com.