Tag Archives: CSR

Toshiba 2011 CSR report

Posted on September 12, 2011 by Kathee Rebernak

Toshiba largely fails to present a cohesive picture of its overall performance.

Read our report review here.

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Materiality analysis and strategic sustainability: Part 5

Posted on April 19, 2011 by Aleksandra Dobkowski-Joy

Getting It Right:

Materiality Analysis and Strategic Sustainability

Part 5 in a Series
Embarking on Strategic Sustainability

Materiality analysis as a bridge to integrated strategic planning and reporting

Our study of the sustainability reports of CR’s 100 Best Corporate Citizens of 2010 found that fewer than half conducted a systematic materiality analysis of their sustainability issues, risks, and opportunities. Only one in four used the results of such an analysis to structure their reports. And fewer than one in ten companies aligned their 10K financial disclosures with the material issues identified through their analyses.

High-Impact Reporting

A materiality analysis enables readers of a sustainability report to judge the performance of the company that issued it, based on those issues that matter most to stakeholders and the company itself. We believe that it also enables companies to judge their own… More >

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Where are the Application Levels?

Posted on January 20, 2011 by Aleksandra Dobkowski-Joy

We come across a lot of sustainability reports in our daily work here at Framework:CR. As the majority of reporting companies now use the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines, I’ll usually flip to the GRI Index or the “About this Report” section to get a quick read on what I might expect to find.

What continues to puzzle me is why a good percentage of companies that use the GRI fail to declare an Application Level. (An Application Level is a GRI-defined A/B/C ranking that indicates to what degree a company has used the Reporting Guidelines).

What is even more confusing is when a company goes to the trouble of providing a full GRI Index, includes sufficient disclosures for an A or B Application Level… and STILL doesn’t declare. For example, can you find an Application Level declaration in … More >

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