This report explores how the world’s largest 250 companies report on carbon in their annual financial and CR reports. It also includes quantitative data on CR reporting trends, covering 4,500 companies across 45 countries. KPMG has published this survey at regular intervals since 1993. The growth in the number of countries and companies covered is just one indication of how CR reporting has evolved into a mainstream business practice over the last two decades.
This report reflects the current state of non-financial reporting worldwide, identifies key trends and provides KPMG insights. KPMG publishes this research primarily as guidance for professionals who lead the non-financial reporting process within large companies, although we recognize that many other audiences including investors, regulators, academics and NGOs also find it useful.
The 2015 edition was published in the run-up to the 21st annual UN Climate Talks (COP21) where expectations were high for global agreement on reducing carbon emissions. For this reason, the 2015 research focuses on the quality of carbon reporting among the world’s 250 largest companies. It includes advice on what KPMG professionals consider to be best practice in corporate carbon reporting and it explores how large companies measure up against key criteria.
This report also continues the quantitative analysis of corporate responsibility (CR) reporting rates and approaches around the world that KPMG has performed since 1993. It analyzes CR reporting from 4500 companies across 45 countries, a research base that the authors believe makes this one of the most comprehensive and authoritative reports available on the topic of non-financial reporting.
Part 1: Accounting for carbon: A report card
Part 2: Quality of corporate responsibility reporting among the G250
Part 3: Global trends in corporate responsibility reporting