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Bursa Malaysia has always advocated sustainability as key to business success today. A holistic approach to business management, incorporating economic, environmental, social and governance considerations alongside financial ones, will serve as a sound business model that supports business continuity and long term value creation for stakeholders and society at large.



Sustainability in a Strategic Context

Sustainability reporting requires the evaluation of corporate performance in economic, environmental and social terms. It is a demonstration to stakeholders that the organisation is striving to meet stakeholders' values and expectations across all three pillars. This guides stakeholders in their decision making – from the investor who is assured that the sustainability risks of the organisation are well managed and is happy to continue investing, to the organisation’s customer who feels confident that the product purchased was not produced by children in sweatshops.

Sustainability frameworks provide guidance on how organizations can manage, as well as disclose their sustainability performance. Some frameworks provide a good basis for continual improvement as well as cross industry comparisons. They are generally designed for use by organisations of any size, sector or location. Among these frameworks are the Global Reporting Initiative (GRI) G4 Guidelines, International Integrated Reporting Council’s <IR> Framework and standards by Sustainability Accounting Standards Board (SASB).

Some organisations’ reports use a mix of sustainability frameworks to meet the reporting needs of their stakeholders. Organisations should adopt and adapt the relevant frameworks to suit their needs.

Figure 1 below shows the growth in reporting since 1993 amongst the 100 largest companies in 41 countries (“N100”) and the largest 250 companies globally (“G250”)1. It demonstrates that sustainability reporting is now a mainstream global business practice. Sustainability reporting has traditionally been voluntary, however, governments and stock exchanges around the world are increasingly imposing mandatory reporting requirements and this is one of the drivers of growth in sustainability reporting.

Sustainability Reporting Trend

Figure 1: Sustainability Reporting Trend

KPMG’s analysis as part of the 2013 Corporate Responsibility Reporting Survey also included an assessment of the quality of reporting, as well as the level of reporting. Through interviews with leading global reporters, the key lessons learnt in relation to high-quality corporate reporting are:

1 KPMG Survey of Corporate Responsibility Reporting 2013, December 2013, www.kpmg.com