Firms stateside, in Europe offer varied approaches to publishing their citizenship updates
By Iain McGhee
As in Europe, substantive reporting on non-financial issues emerged in the U.S. in the late 1980s. Early adopters were those industry sectors, such as oil and gas, chemical and utilities, already experiencing pressure from both regulators and activists. The first reports were typically "single-issue," most commonly focusing on environmental issues. Since the mid-1990s, reports have increasingly evolved into covering a variety of issues: including environmental but also social, community, ethics, and human rights. From the beginnings of reports with purely an environmental focus, the trend today is CSR and sustainability reporting.
CorporateRegister.com has been tracking the global development of environmental and CSR reporting since 1990. The data tell us that European and U.S. companies are responsible for 70 percent of all corporate non-financial reports produced.
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