The purpose of this survey was to track reporting trends in the world’s largest companies. The sample of over 2200 companies includes the Global Fortune 250 (G250) and the 100 largest companies by revenue (N100) in 22 countries. The survey presents historical data where possible, drawing from five previous surveys conducted by KPMG firms since 1993.

Only information available in the public domain was used for this survey, such as company websites, corporate responsibility reports, and annual reports issued in 2007-2008.

FORWARD
Today we are in the midst of a rapid global transformation with increased demand on corporations to perform not only financially but to be good corporate citizens. One of the most important aspects of this transformation is the critical importance Corporate Social Responsibility (CSR) programs. Climate change; community health, education and development; and business sustainability are some of the most pressing issues of our time.

Businesses are increasingly involved in these areas as are their clients and their people. This raises the importance of accurately and transparently accounting for and reporting these activities.

Auditors have long played an important role in the financial reporting process and we believe strongly in the strategic value of CSR reporting. We want use our leadership position in this area to help develop this field and promote best practices by highlighting current developments and historical trends.

KPMG conducts the International Survey of Corporate Responsibility Reporting every three years to gain insight into CSR reporting and to contribute to the evolving global dialogue on transparency and accountability. The 2008 survey was conducted in 22 countries and with more than 2200 businesses around the world.

As you will see in the results, there has been an important shift in this direction with CSR reporting becoming the norm instead of the exception within the world’s largest companies. Three years ago only 50 percent of companies surveyed included CSR in their reporting, in this survey the number jumped to 80 percent. More companies report the information as it relates to specific objectives and more companies include this information in their annual reports.

Our goal is to further the ideal that corporate responsibility reporting and assurance practices become as commonplace as financial reporting and assurance. I believe you will find this report relevant to your business and that it will stimulate your ideas and help facilitate your move to include CSR in your overall reporting.

Lord Michael Hastings of Scarisbrick CBE
Global Head of Citizenship and Diversity, KPMG International

Visit KPMG International Survey of Corporate Responsibility Reporting 2008 Download Page

You can download full publication in PDF format.

Contents
Foreword
Lord Michael Hastings of Scarisbrick CBE, Global Head of Citizenship and Diversity, KPMG International
Wim Bartels, Global Head, KPMG Sustainability Services,Partner, KPMG in the Netherlands
Executive Summary
Quick Reference Guide
Chapter 1 Corporate Responsibility Reporting in Context
1.1 Looking back
1.2 Looking ahead
Chapter 2 About the Survey
2.1 Objectives
2.2 Methodology
Chapter 3 The State of Corporate Responsibility
Reporting in 2008
3.1 Corporate Responsibility Reporting at the Global Level
3.2 A Closer Look at Reporting in 22 Countries
3.3 Integration of Corporate Responsibility Information into Annual Reports
3.4 Beyond the Trend Line: Drivers for Reporting
Chapter 4 Corporate Responsibility Strategy and Reporting Process
4.1 Strategy and Objectives
4.2 Management and Frameworks
4.3 Stakeholder Engagement Special Focus Investor Relations
4.4 Reporting and the Use of Standards Special Focus Global Reporting Initiative Guidelines
Chapter 5 Topics in Corporate Responsibility Reporting
5.1 Corporate Governance
5.2 Supply Chain
5.3 Climate Change
Chapter 6 Assurance and Corporate Responsibility Reporting 55
6.1 Global Trends in Assurance
6.2 A Closer Look at Assurance by Country and Sector
6.3 Assurance: Why, Who and What
6.4 Assurance Standards and Opinions
Spotlight (by country)
The Way Forward
Appendices
I List of Tables and Figures
II List of Terms
III Key Contributors
IV KPMG’s Global Sustainability Services key contact information

ABOUT KPMG
KPMG operates as an international network of member firms offering audit, tax and advisory services. We work closely with our clients, helping them to mitigate risks and grasp opportunities.
Our firms' clients include business corporations, governments and public sector agencies and not-for-profit organizations. They look to KPMG for a consistent standard of service based on high order professional capabilities, industry insight and local knowledge.

KPMG member firms can be found in over 140 countries. Collectively they employ more than 123,000 people across a range of disciplines.

Sustaining and enhancing the quality of this professional workforce is KPMG’s primary objective. Wherever we operate we want our firms to be no less than the professional employers of choice.

Our people embrace KPMG’s values. These values determine how we interact with clients, with each other and with the world around us. They define what we stand for and how we do things.

We contribute to the effective functioning of international capital markets. We support reforms that strengthen the markets’ credibility and their social responsibility. We believe that similar reform must extend to the professional realm.

At KPMG we try to create sustainable, long-term economic growth, not just for our member firms and their clients but for the broader society, too. We seek to be a good corporate citizen, making a real difference to the communities in which we operate.

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