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　　Executive Summary
 
　　Corporate Sustainability Reporting
 
　　In the fall of 2004, the Certified General Accountants Association of Canada, in partnership with the CGA-Canada Research Foundation, commissioned its first public survey. Seeking to obtain a representative Canadian view, the survey solicits the perspectives of approximately 3,000 companies listed on the Toronto Stock Exchange and TSX Venture Exchange. Specifically, the sustainability reporting survey examines external reporting practices, as well as the driving forces, key stakeholders, issues, and future expectations of these companies with respect to corporate sustainability reporting. The survey also solicits companies’ views on existing sustainability reporting guidelines and inquires about the degree of support for mandatory sustainability reporting standards.
 
　　Section 2 of this report outlines the current corporate sustainability reporting environment and presents a number of initiatives currently under way, while Section 3 provides the results and reflections obtained from the more than 200 survey respondents. Section 4 provides insights into, and makes recommendations regarding, the future directions of sustainability reporting.
 
　　Corporate sustainability reporting is growing in Canada and throughout the world as the number of reporters and quality of reporting are both increasing. Corporations are recognizing the value of sustainability reporting as a means of improving reputation, while demonstrating to stakeholders a commitment to corporate social responsibility (CSR). The growth of sustainability reporting is likely to continue as stakeholder demands for corporate transparency and CSR are expected to intensify in response to increasing pressures on global environmental and social systems (through increasing global demand for finite resources) and enhanced societal awareness of sustainability issues (through advances in communications technologies).
 
　　The results of the survey have confirmed the growing trend towards sustainability reporting in Canada, as half (49.8%) of companies surveyed provide some coverage of their social or environmental performance. The extent of reporting is also significant, as 18.4% of all companies produce a dedicated sustainability report, while approximately 5.0% spend more than $100,000 annually to report on sustainability issues. In addition, there are signs that companies are recognizing a broader range of stakeholder interests when reporting, including governments, employees, customers, creditors, and communities. In fact, we have learned from respondents that stakeholders, rather than potential cost savings or productivity gains, are driving sustainability reporting. In particular, regulatory requirements (identified by 49.5% of respondents), stakeholder pressure (by 21.4% of respondents), and corporate image objectives (by 12.0% of respondents) most influence the decision to adopt a corporate sustainability reporting practice.
 
　　Despite the growth in sustainability reporting, many companies are still taking a traditional approach to reporting. Shareholders continue to rank as the most important stakeholders when reporting, with 99.0% of respondents ranking shareholders as one of their primary stakeholders. Further, on average, 68.8% of reporting budgets are devoted to reporting on financial performance, while only 4.0% is spent reporting on sustainability issues. In addition, future growth in sustainability reporting is expected to be moderate, as only 15.5% of respondents plan on increasing the amount spent on reporting sustainability performance, while a modest 16.0% of non-reporters plan to have some coverage of sustainability issues in the near future.
 
　　Respondents have also indicated a number of issues with sustainability reporting practices and guidelines. Added cost and potential information overload were two of the main reasons why organizations have not adopted a comprehensive sustainability reporting function. Further, both sustainability reporters and non-reporters have expressed concerns regarding the credibility and the vagueness of reporting practices and guidelines.
 
　　In the course of our analysis, we also found that larger companies, due to their greater corporate footprints and resources, are more likely to recognize a broader group of stakeholders and embrace sustainability reporting than are smaller ones. This is evident as over half (55.9%) of the companies with a market capitalization greater than $1 billion currently issue an integrated annual report or dedicated sustainability report, while 91.2% provide some coverage of their social or environmental performance. Smaller companies, on the other hand, are less likely to produce a dedicated sustainability report or provide coverage of their non-financial performance. These companies, as a result of their limited resources and greater sensitivity to regulatory pressures, are more likely to provide coverage of sustainability issues within the Management Discussion and Analysis (MD&A).
 
　　With respect to the Global Reporting Initiative (GRI) and its goal of developing Sustainability Reporting Guidelines (Guidelines), we have learned that only 24.8% of respondents are aware of the initiative. However, of those that are aware of the GRI, more than 75% support the initiative. In terms of support for full adoption of the Guidelines by accounting standards-setting bodies, 43.8% of those that are aware of the GRI support adoption. Although this figure is significant, support for adoption is much lower among larger companies and those more likely familiar with the Guidelines, suggesting that the market is not yet ready for mandatory sustainability reporting standards.
 
　　The diversity of reporting practices and views towards sustainability reporting, as well as the concerns expressed by respondents, reflect the fact that sustainability reporting is still in its infancy. In addition, unlike financial reporting, which has a clear unit of measure and a defined audience, sustainability issues tend to be more qualitative in nature and relate to a broader group of stakeholders. To accommodate the concerns with reporting and to deal with the complexity of reporting non-financial information to a wider stakeholder audience, a number of recommendations are presented below:
 
　　Globally-accepted sustainability reporting guidelines are necessary to maintain efficient capital markets and allow for comparable, consistent, and credible reporting.
 
　　Reporting guidelines must be efficient to ensure reporting is not too costly or over-burdensome for stakeholders; flexible to accommodate the diverse needs of stakeholders and companies operating in various industries; and should remain voluntary, at least in the short term, to gain from the experiences of reporters and to allow companies to report to the extent market forces deem necessary.
 
　　The GRI’s Guidelines represent the best approach for achieving the goal of standardized sustainability reporting. Support for this initiative is confirmed by the more than 650 companies that currently report using these Guidelines.
 
　　Companies must take steps to improve the credibility of their reports and avoid problems of “greenwashing” associated with sustainability reporting. Third-party verification or assurance offers the best method for improving credibility.
 
　　Current regulatory requirements, especially with new guidance for the MD&A, serve as a positive minimum standard for disclosure of sustainability issues for reporting issuers, especially smaller companies.
 
　　For those companies that go beyond the regulatory minimum, to improve comparability, GRI Guidelines should become a mandatory requirement for sustainability reporting.
 
　　In addition to business, governments, and regulators, society has a role to play in driving corporate social responsibility and corporate sustainability reporting.
 
　　Given the current corporate environment and the increasing pressure placed on companies for improved accountability and corporate governance, CGA-Canada believes a review of opinions and practices with respect to corporate sustainability reporting is both timely and illustrative of Canadian sentiment. As the public appetite for increased transparency and accountability continues to gain momentum, companies will be challenged to find new ways of demonstrating and communicating that they are successfully managing all corporate risks, including those prompted by social and environmental concerns. Intuitively or forcibly motivated, companies are ascribing to the heightened level of transparency commanded by the markets as they gravitate to the renewed standard that is required to gain the requisite and interdependent confidence of investors, governments, regulators, and the public.
 
　　高頓網(wǎng)校小編寄語(yǔ)：當(dāng)我們開(kāi)始用積極的心態(tài)，并把自己看成成功者時(shí)我們就開(kāi)始成功了。