The consultancy, SustainAbility, has published its fourth international benchmark of corporate responsibility reporting. Entitled Tomorrow’s Value, the survey asks the question: How far has the value light bulb switched on in corporate brains and boardrooms? Key findings of the survey include:

• Focus on Opportunities. Leading companies are shifting the focus of their sustainability strategy towards a more progressive and entrepreneurial approach for strategic innovation and market building. However, these leaders are still in the minority — most companies still take a risk-focused approach.
• Investor Interest. Sustainability reports are a key component of the portfolio of information available to socially responsible investment funds and, increasingly, to mainstream investors. Financial markets welcome sustainability disclosures and greater corporate transparency.
• Integration of Sustainability into Strategy. Increasingly companies are integrating sustainability-related factors into core decision-making. Materiality is the gauge that determines which risks and opportunities are factors to be considered.
• Weak Link to Public Policy Initiatives. Less than half of corporate reporters sufficiently discuss and connect their sustainability initiatives to their lobbying activities.
• Link to Bigger Picture. Leading companies are connecting their individual goals and activities to broader macro-frameworks, such as the UN’s Millenium Development Goals, to measure their individual contributions.