A Survey of U.S. Industrial Sustainability Reports

摘要

The intersection of environmental, social, and governance (ESG) issues has become synonymous with corporate sustainability. Whether the spheres are Planet, People, Profit or the focus is simply on "the triple bottom line," businesses are embedding sustainability into their operations. However, the degree to which companies have integrated ESG principles into their operations varies widely: from simple acknowledgements of corporate social responsibility to robust multi-faceted programs that resonate throughout the supply chain. This presentation offers a snapshot survey of U.S. industrial sustainability reports. Using publicly-available materials obtained through internet research of corporate websites and other sources, a survey of sustainability reports prepared by 44 U.S.-based public corporations in eleven industrial sectors was conducted to gauge the state of corporate sustainability. A standard set of evaluation criteria was developed against which reports were rated. Criteria included environmental, social, governance, and other topics. Sector-specific summaries are provided as a way to benchmark industries relative to each other.