Thursday, November 1, 2012

What benefits sustainability reporting bring to companies?



By Tina LY.

For decades, we know our deadline:  2050… Since then, the human population and actions towards climate change started to increase all over the world, at different pace though. Our main challenge is “[to meet] the needs of the present without compromising the ability of future generations to meet their own needs” (The Brundtland Report, 1987) and thus, harmonize human activities with the essentials of coming generations. Since the introduction of sustainable development concept, sustainability has become a goal for the United Nations, World Bank, NGO’s and more and more corporations. Since 2000, more and more organizations in the world are committing themselves to the United Nations Global Compact (UNGC); today, they count for more than 8,000 participants. The UNGC initiative urges organizations to implement sustainable policies and communicate them: in other words, the UNGC promotes transparency and disclosure.

Trend in Turkey is encouraging
For the last 10 years in Turkey we can see an increasing trend in sustainability report publication. Most of the organizations that issue such reports are major groups that are listed in İMKB; for example, Koç Holding, Akçansa, Eczacıbaşı, OPET, TSKB, Turkcell etc. Besides, more and more organizations are signing the UNGC. Now the number of Turkish organizations is 223, which is a quite positive point, but still a low number compare to EU: 4002 and the USA: 470. Regarding the 7 other largest emerging economies, China: 298, Brazil: 472, Russia: 57, India: 283, Mexico 324, South Korea 221 and Indonesia 99, Turkey is the 5th most participative country. (Source: unglobalcompact.org, 05.08.2012)
Like any report, standards exist to guide organization in the data and information to gather and disclose. However, those standards are not mandatory; they aim to help an organization to make sure that the content of their report is in line with what their stakeholders are expecting, and being transparent enough. Most of the sustainability reports published by Turkish organizations are following the Global Reporting Initiative (GRI) guidelines, the most used worldwide. Standards can also be considered as a reference to compare performance from one report to another and thus observe progress.
The Evolution of corporate sustainability practices study (2010), has shown that the top 3 drivers that encourage companies in their sustainability efforts are compliance with laws and regulations, managing reputation risk, and competitive advantage in the long-term. Once initiatives are implemented, organizations are expected to report them. (Source: cica.ca) Based on Reporting Change study, a survey commissioned by GRI in 2010, readers of those reports are considering them as a tool for organizations to: account for their sustainability performance and activities (73%), improve internal processes to enhance performance (78%), engage with stakeholders about sustainability performance (40%). (Source: futerra.co.uk).

Indeed, organizations are expected to show that what they commit themselves into has been implemented. Like an annual or a financial report, organizations should consider sustainability reports as a real tool to communicate and present all their efforts regarding sustainable aspects to their stakeholders. Beyond financial expectations, their commitments to Environment, Social and corporate Governance (ESG) need to be accounted for.

Upcoming of the ISESI
With the release of the “Istanbul Stock Exchange Sustainability Index (ISESI)” in the coming months, Turkish companies will be more and more obliged to take action in their commitment to sustainable policies. Indeed, ISESI will enable Turkish and international investors “to compare their sustainability performance on a local and global level.” Therefore, companies will be competing not only on financial facts but also based on sustainability indicators. Investors may also use ISESI as a tool for responsible investments, “to select and invest in companies that adopt principles of sustainability and corporate governance”. (Source: ise.org, 05.08.2012).

Importance of communication
Communication is the best tool for any organization and individual to show what they have created, produced and implemented. Besides, as a participant to the UNGC, transparency and disclosure are the watchwords of their commitment. To not disclose or communicate on the initiatives, will cause the delisting of the organization from the UNGC participants. Until today, more than 3700 organizations have been delisted. Since 2006, 117 Turkish organizations have been expelled from UNGC list. (Source: unglobalcompact.org, 05.08.2012).
Furthermore, responsible investments are now more important. For example, Delta Lloyd Asset Management has excluded about 40 companies if it violates the 10 principles of the UNGC repeatedly or seriously. The list has been published and the excluded companies are including major corporations known to society.

Scandals related to sustainability issues are more present in the news and fast unprepared communication is a risk for organizations. Trust is the key word of our century. Past has showed us events like oil leaks or asbestos that taught us lessons. Besides in these time of economic crisis, consumers, investors, that is to say all stakeholders are more willing to trust organizations if they are able to prove them they can do so. Data, and self-performance comparison from year to year shows organizations’ capability to see how they are capable of objectively assess themselves; and how they are able to recognize their weaknesses, their risks but at the same time taking actions to mitigate and reduce their impacts.
Communication through sustainability reports can then be consider as an instrument to build trust and/or rebuild trust for organizations.

According to SustainAbility in the Reporting Change study, “many companies realize that the internal benefits are at least as great as the external impact. Internal benefits include: raising awareness (from the Executive Board or the factory floor) on issues and processes not traditionally captured by conventional financial management; providing tools for internal accountability and performance improvement; helping the company to focus its efforts and management on the issues that really matter to its business”. (Source: futerra.co.uk).

Based on the same study, reading an organization’s sustainability report affected readers’ attitudes and actions in the long term in these ways: increase awareness about sustainability issues within a certain sector (65%), increase commitment and connection to that organization (60%), change views about the importance of sustainability issues (53%), change behavior as a consumer, increasing/decreasing sustainable behavior (40%), change idea of corporate performance (38%). (Source: futerra.co.uk).

Following these facts, we can say that regulations are not the only way that will bring people to change habits, but organizations are playing a crucial role. To have an impact and influence people, awareness needs to be increased. Since the 1960’s people became massive consumers and believe in brands; most of us even relate to some of them. Through the survey we can see that sustainability reports affects the readers in a positive way: they help them to change behavior; organizations are like prescriber of change. Turkey, as a major emerging economy should continue on the path of publishing sustainability reports, especially for the following reasons: continuous population growth, young population that is inclined to change easily, economic boom, increase of urbanization, and above all, as a model for the region.
Communication is essential, but be careful to not deceive your stakeholders by “greenwashing”.

Communication benefits?
There are many ways to prove a company that communication on sustainability issues brings benefits. Accountability. Transparency. Trust. The most tangible ways are awards you may receive, through different bodies. There are awards for the initiatives taken and good communication campaign such as: Environment and Energy Award Winners, International Green Awards, Financial Times Sustainability Finance Awards etc.

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