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Governance Research Digest - December 2012


Governance and Accountability Institute released its second yearly report examining corporate sustainability and responsibility reporting trends by US-based companies. “2012 Corporate ESG/Sustainability/Responsibility Reporting: Does It Matter?”, focused on S&P 500 and Fortune 500 companies.

Key Findings

  • The number of S&P 500 and Fortune 500 companies managing and reporting performance on environmental, social and governance (ESG) issues more than doubled from 2010 to 2011.
  • For the first time — non-reporters are in the minority.
  • The research determined correlations between financial performance, equity indexes, Key Corporate Reputational Lists / Awards and Key Corporate Ratings & Rankings.
  • Companies that measure and manage their sustainability issues perform better over the long-term in the capital markets.
  • Companies that report on their sustainability strategies, initiatives, programs and performance appear to be more likely to be selected for key sustainability-reputation lists, ranked higher by sustainability reputation raters and rankers, and selected for inclusion on leading sustainability investment indexes.


Governance and Accountability Institute


PDF report