公佈可持續性資料的美國企業數量是2005年的兩倍

公佈可持續性資料的美國企業數量是2005年的兩倍

紐約，2008年10月27日

根據 KPMG International 針對企業報告發佈的一份全球性分析顯示，2008年公開發佈環境、社會和管理資訊可持續資料的美國企業數量是三年前的兩倍，同時商業道德首次超過經濟要素，成為企業披露這些資料的主要原因。

按收入排名的美國百強企業中，74%的公司在2008年發佈了企業責任 (CR) 資訊並將其作為公司年度財務報告的一部分或作為獨立檔，這較 KPMG International 2005年調查的37%有所上升。就全球而言，全球財富250強公司中，目前有80%的公司發佈了企業責任資訊，較 KPMG International 2005年最後分析的64%也有所增長。

同時，接受調查的所有企業中，70%的公司在給股東的2008年報告中表示，道德考量是發佈企業責任的主要推動因素，50%的公司則認為經濟方面的考慮是主要原因。相比之下，2005年的情況則恰恰相反，有74%的公司認為經濟方面的考慮是公佈企業責任資料的原因，而53%的公司則認為是道德原因。

KPMG International 旗下美國審計、稅務和諮詢子公司畢馬威會計師事務所 (KPMG LLP ) 董事總經理兼諮詢事務部可持續性服務負責人 Eric Israel 表示：「由於越來越多的跡象表明負責任地經營企業有助於增加股東價值，因此越來越多的美國企業正重點專注於他們在企業責任方面的工作也並不令人感到意外。更多的美國公司正開始領悟到利潤和原則之間的聯繫。即使經濟處於困難時期，甚至我們預計這種情況還將延續時，加強非財務事務的透明度及資訊披露將有可能會變得越來越重要。」

《KPMG International Survey on Corporate Responsibility Reporting》（KPMG International 的企業責任報告調查）最全面地調查了企業在環境、社會和管理方面的資訊披露，審查了世界250強企業和全球22個國家中收入排名前100的企業的報告。

消息來源：畢馬威會計師事務所 【美通社/紐約】


KPMG Analysis Shows Number of U.S. Companies Reporting Sustainability Data Has Doubled Since 2005

Ethics Overtakes Economics as Primary Reason for Disclosure of Environmental, Social and Governance Issues

Twice as many top U.S. companies publicly released sustainability data on their environmental, social and governance information in 2008 compared with three years earlier, and ethics outweighed economics for the first time as the primary reason for such disclosures, according to a KPMG International global analysis of corporate reports.

Of the top 100 U.S. companies by revenue, 74 percent published corporate responsibility (CR) information in 2008 either as part of their annual financial report or as a separate document, up from 37 percent in KPMG International's 2005 research. Globally, 80 percent of the Global Fortune 250 companies now release CR data, up from 64 percent in the last KPMG International analysis in 2005.

Meanwhile, 70 percent of all companies studied wrote in their 2008 reports to stakeholders that ethical considerations were a primary driver for making CR disclosures, while 50 percent cited economic concerns as the leading reason. By comparison, in 2005 the drivers were reversed, with economic considerations cited by 74 percent of the companies as the reason for reporting CR data, compared with 53 percent of the companies citing ethical reasons for the disclosures.

"With increasing evidence that conducting business responsibly contributes to shareholder value, it's not surprising that more U.S. companies are highlighting their corporate responsibility efforts," said Eric Israel, a managing director and sustainability services leader for the Advisory practice of KPMG LLP, the U.S. audit, tax and advisory member firm of KPMG International. "More U.S. companies are beginning to see the link between profits and principles. Even in a difficult economy we expect this trend to continue, as enhanced transparency and disclosure on non-financial matters will likely grow in importance."

The KPMG International Survey on Corporate Responsibility Reporting is the most comprehensive conducted on environmental, social and governance disclosures, reviewing reports from the Global Fortune 250 (G250) and from the 100 largest companies by revenue in 22 countries.

"This clearly demonstrates that CR reporting has become the norm, rather than the exception, among the largest U.S. companies," said Israel, who pointed to a number of U.S. market drivers:

Federal: Congressional activity around sustainability issues has risen, with nearly 200 bills introduced this year on climate change, greenhouse gases (GHG) and related issues, five times the number of bills introduced in 2003.

States: In late 2008, 10 Northeastern U.S. states opened the nation's first trading market greenhouse gas permits, with buyer demands for "allowances" four times the existing supply, while seven Western states plan a similar system in 2012.

Legal: Greenhouse gas emissions have been recognized by the courts as air pollution under federal statutes, and states have recently taken legal action over climate risks.

Market: The U.S. Climate Action Partnership, a group of businesses and environmental organizations, have sought legislation for reduced greenhouse gas emissions, calling for climate change policies and advocating reduced GHG emissions by 60-80 percent by 2050; The Carbon Disclosure Project, a private collaboration of over 315 institutional investors with more than $41 trillion in assets, encourages private- and public-sector organizations to measure, manage and reduce emissions and climate change impacts.

Supply Chain: Some companies are requiring that their vendors and suppliers adhere to a strict code of conduct and report on how they manage environmental, social and governance issues.

Israel explained that companies provide sustainability reports to discuss how the organization is monitoring and managing non-financial information and risks, such as climate change, supply chain integrity, or corruption issues. The company may also provide data on potential business strategies, such as new product development, the implementation of energy cost-saving and waste-reduction programs, or the redesign of business processes to improve performance.

Additionally, the research showed:

Nearly all of the G250 companies used the Global Reporting Initiative's Sustainability Reporting Guidelines to compile their CR disclosures.

Three-quarters of the largest global companies’ reports focused on a corporate responsibility strategy, including defined objectives, while 61 percent of the U.S. companies disclosing CR data had a formal sustainability strategy.

The number of companies globally that utilize third-party commentaries on their sustainability information made a significant jump to 40 percent this year after holding steady at 30 percent in the 2002 and 2005 versions of the survey. Companies said they sought third-party commentaries on their sustainability information for two primary reasons: to improve the quality of the reported information, and to reinforce its credibility among key stakeholders.

"Fewer U.S. companies utilize third party commentaries due to the fact that reporting practices in the U.S. are still evolving," Israel said. "U.S. companies are increasingly preparing to include third-party commentaries as they make progress toward integrating corporate responsibility into their overall business strategy and management."

About KPMG

KPMG is a global network of professional services firms providing Audit, Tax and Advisory services. There are over 123,000 professionals working in over 140 countries worldwide.

About the Survey

The KPMG International Survey on Corporate Responsibility Reporting was designed to examine reporting trends among the world’s largest companies. It is the sixth in a series conducted by KPMG and various partners since 1993 and is issued every three years. Twenty-two of KPMG International’s member firms participated in this study including: Australia, Brazil, Canada, Czech Republic, Denmark, Finland, France, Hungary, Italy, Japan, Mexico, Norway, Portugal, Romania, South Africa, South Korea, Spain, Sweden, Switzerland, The Netherlands, the United Kingdom and the United States. Analysts searched only publicly available information such as websites, corporate responsibility reports, and financial reports, and collected information on over 50 data points from each company associated with corporate responsibility reporting, standards, process, drivers and issues. The sample included the Global Fortune 250, and the 100 largest companies by revenue from 22 countries (except Sweden where the top 70 were examined).