Of the world’s top companies, 64% use their Web sites to disclose social and environmental information of some type, according to a survey by CSR Network, international consultants, of the reporting practices of the firms on *Fortune* magazine’s current list of the
top 100 companies in the world (the Global 100 or G100).
Comprehensive environmental reports are produced by 51 of the G100.
A number of these contain the corporation’s social report. But at the present time no one yet publishes what is considered to be complete information on social performance on a worldwide basis.
"While the number of G100 companies producing reports may be increasing, stakeholder expectations just keep rising," says Mark Line, CSR Network principal and one of the authors of the survey. "The proliferation of guidance for reporting and growing media attention to social and environmental issues means that leading-edge reporters
are constantly pushing at the boundaries, beyond statements of
compliance and towards a fuller account of companies’ role in society."
Though changes are incremental compared to radical improvements made in past years, several sectors have stepped forward. In 2000, the automotive sector and utilities and telecommunications companies adopted environmental reporting as a norm. Of the nonfinancials in the G100, 70% produce a full environmental report. Every company in the oil and chemicals sector and in the computer and electronics sector publishes complete environmental policies.
Financial companies continue to be the weakest of all. Only 5 of the 28 G100 firms in sector produce a full environmental report. But a number of those that do are developing ethical and socially responsible investment portfolios.