Corporate Responsibility Reporting Survey 2015

Corporate Responsibility Reporting Survey 2015

In the lead-up to the 21st annual UN Climate Talks (COP21) 2015, expectations were high for global agreement on reducing carbon emissions. For this reason, we focused the research for the report on the quality of carbon reporting among the world’s 250 largest companies. We offer advice on what we consider to be best practice in corporate carbon reporting and explore how these companies measure up against the key criteria.


Global Head of KPMG’s Sustainability practice

KPMG Australia


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Key insights

  • The frequency of Corporate Responsibility Reporting and Corporate Responsibility assurance continues to increase. 
  • The inclusion of Corporate Responsibility information into annual reports has risen to 56%, this is a significant increase, as four years ago only 20% of reporters were including CR in their annual reports. 
  • We have not seen the quality of reporting increase since the last survey. 
  • Of those surveyed, an 82% majority are reporting, however, not in a consistent manner making it difficult to compare performance. 
  • Only half of carbon reporters are setting targets.

Results summary

Watch our video summarising the results of the global 2015 Corporate Responsibility Reporting Survey.

Australian findings

Our factsheet provides a summary of some of the key trends identified as part of the Australian findings from KPMG’s global 2015 Corporate Responsibility Reporting Survey.

In line with the global reporting trends, the Australian N100 Reporting rate has remained stable year-on-year with 81 companies producing a Corporate Responsibility (CR) report in one form or another.
There has been an increase in the quantity of reporting published with 74 percent of the reporters producing a standalone CR report in 2015.
This is up from 62 percent in 2013. There has also been an increase in quality, with standalone CR reports being more likely to apply GRI and obtain third party assurance. In line with global trends, there are more companies that include CR information in their annual report and produce standalone reports. 

  • Assurance: The survey identified an increase in the quantity of assurance, level of assurance and coverage of assurance.
  • Carbon reporting: Disciplined carbon reporting – through NGER reporting and the two years of a price on carbon – has driven quality carbon reporting with Australian G250 companies scoring above the European benchmark at an average score of 65.
  • Use of Global Reporting Initiative (GRI) guidelines: In the absence of regulatory reporting, voluntary guidelines have played an important role in the consistency of reporting across industries and regions.
  • Quality of CR reporting: The quality of CR reporting has improved slightly in Asia Pacific but declined slightly elsewhere. Companies are getting better at reporting environmental, social trends and risks that affect their businesses.

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© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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