the evolution of reporting on sustainability of US companies

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This case will take about an hour to complete. In this project you are going to evaluate the evolution of reporting on sustainability of US companies. For that purpose, you need to find the sustainability disclosures for the companies/years presented in attached spreadsheet( You don’t have to download or send any report. Just browse online and answer the questions).For each company/year complete the following fields:

1. If the company releases an Integrated Report (mark cell = 1, 0 otherwise)

2. If the company releases a Sustainability Report (mark cell = 1, 0 otherwise)

3. If the company does not have any of these, look in the annual report for disclosures on sustainability (mark cell = 1 if they have, 0 otherwise)

4. If the company follows the GRI guidelines (mark cell = 1, 0 otherwise)

5. If the company follows the SASB standards (mark cell = 1, 0 otherwise)

We talked in class about these different reports and standards. Based on the data you collected,

6. Did these companies change their level of disclosure on sustainability duing this period?

Pick one of the companies and answer the following questions:

1. Does the company provide information about the environment in the three years? Copy one example from one of them with page #.

2. Does the company provide information about people in the three years? Copy one example from one of them with page #.

3. Does the company provide economic information in the three years? Copy one example from one of them with page #.

4. What do you think about the evolution of reporting in this company?

5. Do you think that this evolution is related to the industry in which the company operates? How?

6. Would the quality of the sustainability information disclosed affect your decision to invest in the company or engage in commercial relationships? In which of the assigned companies would you invest based on their commitment to sustainability?

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