Tomorrow’s Value

This November 2006 report, SustainAbility’s fourth international benchmark of corporate sustainability reporting, introduces a revised methodology, developed in close consultation with experts and leading corporate reporters. Tomorrow’s Value asks the question: How far has the value lightbulb switched on in corporate brains and boardrooms? It says that the links between the evolving sustainability agenda and wider market opportunities are now better understood — with a small number of companies reporting the relationship with value in increasingly interesting ways. Partly as a result, some parts of the financial community are gearing up their use of non-financial, extra-financial and/or sustainability disclosures to better understand emerging environmental, social and governance risks. Nonetheless, our expert panel concluded that most companies are still missing an important opportunity to communicate with financial analysts and institutions.