Most relevant findings

The presentation of information vary significantly across companies. 72% of companies don’t provide KPIs in a single summarised statement and 56% don’t provide information in a clear structure. Many companies refer to information provided outside of the report, but 56% don’t provide direct links to it.

With a few exceptions, companies present at least some non-financial information. However, in only 50% of cases for environmental matters and less than 40% for social and anti-corruption matters, this information is clear in terms of concrete issues, targets and principal risks. Similar results have been recorded for specific environmental and human rights issues.

Policies:
All sectors
% Percentage of total
  • Environment
    Social, employee and human rights
    Anti-corruption
  • Single choice
Climate change:
Energy and mining sector
63%
Key issues and targets
52%
Specific risks
47%
Effects of the financial planning
26%
Below 2ºC scenario
Human rights:
All sectors
90%
Commitment
36%
Due diligence process
26%
Clear statement of salient issues
10%
Evidence of effective management
Anti-corruption programme:
All sectors
63%
Main elements of AC programme
48%
Actions towards business partners
45%
Corruption risks assessment
45%
Effectiveness assessment