
In 2019, 90% of companies in the S&P 500 index published sustainability reports, up from about 20% in 2011, according to Governance & Accountability Institute, a New York-based consulting firm. However, not all organizations are... More updates >
Companies are increasingly focusing on the environmental, social and governance (ESG) aspects of their businesses. In 2019, 90% of the S&P 500 index companies published sustainability reports. In contrast, in 2011, only 20% of... More updates >
For example, asset owners and external asset managers are asking many more questions now about the sustainability journey of the companies they are invested in, including ESG strategies, actions, performance, metrics, outcomes,... More updates >
All these assessments, and many more, will show up on nonfinancial statements. In 2019, 90% of the constituents of the S&P 500 published sustainabilityreports; 29% had some kind of assurance review. Not surprisingly, the... More updates >
To answer these questions, DFIN, along with our sustainability reporting partners the Governance & Accountability Institute (G&A), apply a five-step process. Importantly, this five-step process is equally applicable to proxy,... More updates >