Business Integrity Library

A searchable database of corporate impact reporting from the world’s leading organizations

Access information from industry leaders and gain a deeper sense of how influential organizations articulate their business integrity priorities and efforts.

This library is intended solely for the use of ECI members, for purposes of research, scholarship and analysis, to provide our members access to information from industry leaders and a deeper sense of how leading companies articulate their business integrity priorities and efforts.

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  • Topics
    Environmental
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    Governance and Ethics & Compliance
    Other/Overall
  • Frameworks
    Carbon Disclosure Project (CDP)
    Global ESG Benchmark for Real Assets (GRESB)
    Global Reporting Initiative (GRI)
    International Integrated Reporting Council (IIRC)
    SAM Corporate Sustainability Assessment
    Sustainability Accounting Standards Board (SASB)
    Task Force on Climate-related Financial Disclosures (TCFD) Information:
    United Nations Global Compact
    United Nations Sustainable Development Goals (SDGs)
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  • Focus
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About the Library

  • Library Highlights

    This database of reports is searchable by key organizational demographics: size, revenue, and industry; business integrity issues organizations focus on; common frameworks used by organizations; and report priorities and focus.

    ECI staff and advisors have also “spotlighted” reports that we believe exemplify clear and informative descriptions of leading practices with regards to business integrity.

  • What are these reports? Why are they important?

    As part of their disclosure efforts and as an opportunity to share progress, many companies now release annual reports describing their efforts to address emerging issues, stakeholder needs and ongoing challenges. Such reports go by many different names: corporate responsibility, impact, ESG, sustainability, and citizenship. But all speak to the organizations’ impact, both internally and externally.

    Each report tells the story of an individual company’s environmental, social and governance priorities and efforts. Some go even further, articulating corporate values and impact. Collectively, these reports provide a valuable snapshot of both the approaches of the business community and the status of their efforts and attention.

  • Why “Business Integrity”?

    At ECI, we believe that long-term business success will increasingly require a holistic and transparent effort by companies to operate with integrity. It will not be enough to merely disclose risks and comply with regulation; leading companies will make and uphold commitments to positively benefit their stakeholders, based on their values.

  • How can I use this library?

    As a service to its members, ECI has compiled this searchable database of publicly-available business integrity reports issued by some of the most significant companies in the world. This database can be used for education, research, comparing best practices, and to serve historical archive purposes. 

    The materials in this library should not be reproduced, copied, republished or disseminated without the prior written permission of ECI. All comments, ratings and categorizations of the reports are provided to facilitate searches for relevant reports, and are for the use of ECI members only in connection with the use of this library. This library is a project of ECI, which has independently selected the reports to include in this library. Although some companies whose reports are included in this library have elected to become ECI members, ECI membership was not and will not be a factor in report selection. ECI reserves the right to remove any report from the library at any time, without notice. ECI does not endorse or sponsor any content in the reports included in this library, nor does it guarantee or warrant that any content is accurate, reliable or complete.

    Members may suggest additional reports for inclusion in the library, ask questions about the library, or provide feedback about the library by using the “Submit A Comment” button.

  • What if I see an error?
    Please submit a comment to alert us if you see an error. ECI provides its user base with informative content drawn from publicly accessible and/or business-to-business (B2B) third-party provider data. This data includes, but is not limited to, firmographic information, industry identifiers and revenue/operational financials. ECI bears no responsibility for the accuracy, legality, or content of these external sites.
  • What is a “Spotlight” report?
    Spotlighted reports were selected for a variety of reasons: overall excellence, noteworthy materiality assessment or SDG integration, unique perspective or reporting style, transparency about ongoing challenges as well as progress made. The rationale for each selection is detailed in the accompanying staff comment.
  • How was this library funded?
    This library was generously funded by Mary Beth West. Mary Beth West, FPRCA, is a leader in the public relations industry, focused on advocating for strategic communications as a driver of integrity across all functions of organizational governance, operations, financial disclosure, ethics, and compliance – all of which impact brand-reputation management.

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SEARCH RESULTS
Capital One Financial
industryFinance and InsuranceManagement of Companies and Enterprises
The Power of Persistence: Corporate Social Responsibility Report
2023
Johnson & Johnson
industryHealth Care and Social AssistanceManagement of Companies and EnterprisesManufacturing
ESG Strategy
2023
FocusSocial: significant focusEnvironmental: significant focusGovernance: mentioned
TopicsEnvironmentalCorporate cultureSocialDEI: Gender equity, including leave policiesCarbon emissionsEnvironmental sustainabilityCurrent Events (e.g., pandemic)Other/OverallDEI: Racial equalityEthics & ComplianceData privacy/ protectionUse of sustainable resourcesDiversity, Equity & InclusionWasteEmployee/workforceRole of the Board in ESG/GovernanceStated core valuesHealth & safety: Mental health & wellnessWorkforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedUnited Nations Sustainable Development Goals (SDGs)

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L’Oréal
industryManufacturingRetail TradeWholesale Trade
The L’Oréal Sustainability Commitment 2013-2020 Closing Report
2022
FocusCorporate Philanthropy/CSR: significant focusSocial: significant focusEnvironmental: significant focusGovernance: mentionedEthics & Compliance: not a focusRisk: not a focus
TopicsBiodiversityDEI: Disability & accessAudit standards & independenceCorporate giving/philanthropy/CSRCarbon emissionsDEI: Gender equity, including leave policiesEnvironmental sustainabilityCurrent Events (e.g., pandemic)Recycling/reuse/circular economyDiversity, Equity & InclusionUse of sustainable resourcesWasteGoals for supply chains/third partiesEmployee/workforceWater useHuman rights (e.g., anti trafficking)Stated core valuesHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedCarbon Disclosure Project (CDP): yes mentionedUnited Nations Global Compact: yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSustainability Accounting Standards Board (SASB): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: no mentionSAM Corporate Sustainability Assessment: no mention

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Costco
industryRetail TradeWholesale Trade
Sustainability Commitment 2020
2022
SPOTLIGHT >>
FocusCorporate Philanthropy/CSR: significant focusGovernance: significant focusRisk: significant focusSocial: significant focusEthics & Compliance: significant focusEnvironmental: significant focus
TopicsBiodiversityDEI: Disability & accessCorporate cultureCorporate giving/philanthropy/CSRDEI: Gender equity, including leave policiesCarbon emissionsCurrent Events (e.g., pandemic)Board diversity & independenceEnvironmental sustainabilityDEI: LGBTQ+Ethics & ComplianceRecycling/reuse/circular economyDEI: Racial equalityDiversity, Equity & InclusionUse of sustainable resourcesGoals for supply chains/third partiesWasteEmployee/workforceWater useGovernance (general/overall)Human rights (e.g., anti trafficking)Stated core valuesHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkInternational Integrated Reporting Council (IIRC): yes dedicatedSustainability Accounting Standards Board (SASB): yes mentionedUnited Nations Sustainable Development Goals (SDGs): yes mentionedTask Force on Climate related Financial Disclosures (TCFD) Information: yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

SPOTLIGHT

This is a very comprehensive and informative report. It includes engaging and interesting examples of efforts to meet their goals. For example, Costco is experimenting with vegetation removal with the use of goats (pilot program in Washington state).

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Novartis
industryManufacturing
Novartis in Society: Integrated Report 2021
2022
SPOTLIGHT >>
FocusCorporate Philanthropy/CSR: significant focusGovernance: significant focusRisk: significant focusSocial: significant focusEthics & Compliance: significant focusEnvironmental: significant focus
TopicsAnti corruption, anti bribery and/or explanation of corporate political contributionsCorporate cultureDEI: Disability & accessDEI: Gender equity, including leave policiesCarbon emissionsCorporate giving/philanthropy/CSRAudit standards & independenceBoard diversity & independenceDEI: LGBTQ+Current Events (e.g., pandemic)Environmental sustainabilityEthics & ComplianceData privacy/ protectionDEI: Racial equalityExecutive compensation linked to ESG targetsESG management structureDiversity, Equity & InclusionUse of sustainable resourcesGoals for supply chains/third partiesWasteEmployee/workforceExplanation of whistleblower policyWater useGovernance (general/overall)RiskHuman rights (e.g., anti trafficking)Health & safety: Health (external) including nutrition, for consumers and communities, not employeesStated core valuesRole of the Board in ESG/GovernanceHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedGlobal Reporting Initiative (GRI): yes dedicatedSustainability Accounting Standards Board (SASB): yes dedicatedUnited Nations Global Compact: yes dedicatedTask Force on Climate related Financial Disclosures (TCFD) Information: yes dedicatedCarbon Disclosure Project (CDP): yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionSAM Corporate Sustainability Assessment: no mention

SPOTLIGHT

This report covers ESG in depth. It links the topics to objectives, specific business activity, and metrics of success. It demonstrates the integration of ESG within the organization. Through the organization’s initiatives and the examples provided in the report, this report shows what an externally focused culture looks like and how it operates.

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Coca-Cola Company
industryManagement of Companies and EnterprisesManufacturingWholesale Trade
2020 Business and ESG Report
2022
FocusCorporate Philanthropy/CSR: significant focusGovernance: significant focusSocial: significant focusEnvironmental: significant focusEthics & Compliance: not a focusRisk: not a focus
TopicsAnti corruption, anti bribery and/or explanation of corporate political contributionsDEI: Disability & accessCorporate cultureCorporate giving/philanthropy/CSRDEI: Gender equity, including leave policiesEnvironmental sustainabilityBoard diversity & independenceCurrent Events (e.g., pandemic)DEI: LGBTQ+Data privacy/ protectionDEI: Racial equalityRecycling/reuse/circular economyUse of sustainable resourcesDiversity, Equity & InclusionESG management structureWasteGoals for supply chains/third partiesEmployee/workforceWater useRiskGovernance (general/overall)Human rights (e.g., anti trafficking)Stated core valuesRole of the Board in ESG/GovernanceHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety (general/overall)Workforce development
FrameworkCarbon Disclosure Project (CDP): yes mentionedUnited Nations Principles for Responsible Investment (PRI): yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Sustainable Development Goals (SDGs): linked onlineGlobal Reporting Initiative (GRI): linked onlineSustainability Accounting Standards Board (SASB): linked onlineTask Force on Climate related Financial Disclosures (TCFD) Information: linked onlineUnited Nations Global Compact: linked onlineSAM Corporate Sustainability Assessment: no mention

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Publix
industryRetail Trade
Publix Sustainability Report 2022
2022
FocusEnvironmental: primary focusSocial: significant focusEthics & Compliance: not a focusCorporate Philanthropy/CSR: not a focusGovernance: not a focusRisk: not a focus
TopicsCorporate cultureCarbon emissionsDEI: Gender equity, including leave policiesEnvironmental sustainabilityRecycling/reuse/circular economyEmployee/workforceGoals for supply chains/third partiesWasteWater useHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety (general/overall)
FrameworkGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSustainability Accounting Standards Board (SASB): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Sustainable Development Goals (SDGs): no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

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Microsoft
industryInformationManufacturingProfessional, Scientific, and Technical Services
Microsoft and the United Nations Sustainable Development Goals
2022
SPOTLIGHT >>
FocusCorporate Philanthropy/CSR: significant focusSocial: significant focusEnvironmental: significant focusEthics & Compliance: not a focusGovernance: not a focusRisk: not a focus
TopicsBiodiversityDEI: Disability & accessCorporate giving/philanthropy/CSRCarbon emissionsDEI: Gender equity, including leave policiesEnvironmental sustainabilityCurrent Events (e.g., pandemic)DEI: LGBTQ+Data privacy/ protectionDEI: Racial equalityRecycling/reuse/circular economyUse of sustainable resourcesDiversity, Equity & InclusionExplanation of whistleblower policyWasteGoals for supply chains/third partiesEmployee/workforceWater useHuman rights (e.g., anti trafficking)Health & safety: Health (external) including nutrition, for consumers and communities, not employeesStated core valuesHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSustainability Accounting Standards Board (SASB): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

SPOTLIGHT

This report is grounded in the UN Sustainable Development goals. It includes a thoughtful analysis of which goals are most relevant to their core business, then explains Microsoft’s efforts towards those goals. It is both aspirational and specific.

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Ford
industryFinance and InsuranceInformationManufacturingRetail Trade
Helping Build A Better World: Integrated Sustainability and Financial Report Summary 2022
2022
FocusEnvironmental: primary focusRisk: mentionedEthics & Compliance: mentionedSocial: mentionedCorporate Philanthropy/CSR: not a focusGovernance: not a focus
TopicsCarbon emissionsDEI: Gender equity, including leave policiesEnvironmental sustainabilityCurrent Events (e.g., pandemic)Recycling/reuse/circular economyDiversity, Equity & InclusionUse of sustainable resourcesEmployee/workforceGoals for supply chains/third partiesWasteHuman rights (e.g., anti trafficking)Water useHealth & safety: Mental health & wellnessHealth & safety (general/overall)
FrameworkGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: linked onlineUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSustainability Accounting Standards Board (SASB): no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Sustainable Development Goals (SDGs): no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

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AT&T
industryInformationRetail Trade
ESG Summary March 2022: The value of connectivity
2022
FocusGovernance: significant focusEnvironmental: significant focusCorporate Philanthropy/CSR: mentionedSocial: mentionedEthics & Compliance: not a focusRisk: not a focus
TopicsDEI: Disability & accessCorporate giving/philanthropy/CSRCarbon emissionsEnvironmental sustainabilityBoard diversity & independenceDEI: LGBTQ+Current Events (e.g., pandemic)Data privacy/ protectionEthics & ComplianceDEI: Racial equalityRecycling/reuse/circular economyDiversity, Equity & InclusionUse of sustainable resourcesESG management structureWasteGoals for supply chains/third partiesEmployee/workforceWater useRiskGovernance (general/overall)Stated core valuesRole of the Board in ESG/GovernanceHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety: Mental health & wellnessHealth & safety (general/overall)
FrameworkGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Sustainable Development Goals (SDGs): linked onlineGlobal Reporting Initiative (GRI): linked onlineSustainability Accounting Standards Board (SASB): linked onlineTask Force on Climate related Financial Disclosures (TCFD) Information: linked onlineCarbon Disclosure Project (CDP): linked onlineUnited Nations Global Compact: linked onlineUnited Nations Principles for Responsible Investment (PRI): no mentionSAM Corporate Sustainability Assessment: no mention

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Freddie Mac
industryFinance and Insurance
Freddie Mac Sustainability Disclosure Report under the Sustainability Accounting Standards Board (“SASB”) Standards and Management Criteria
2022
FocusRisk: primary focusGovernance: significant focusEnvironmental: mentionedSocial: not a focusEthics & Compliance: not a focusCorporate Philanthropy/CSR: not a focus
TopicsDEI: Gender equity, including leave policiesCurrent Events (e.g., pandemic)Board diversity & independenceData privacy/ protectionDEI: Racial equalityDiversity, Equity & InclusionEmployee/workforceExplanation of whistleblower policyRiskGovernance (general/overall)Stated core valuesWorkforce development
FrameworkSustainability Accounting Standards Board (SASB): yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Sustainable Development Goals (SDGs): no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

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AmerisourceBergen
industryWholesale Trade
2022 Environmental, Social, and Governance Summary Report
2022
FocusCorporate Philanthropy/CSR: significant focusSocial: significant focusEnvironmental: significant focusEthics & Compliance: not a focusGovernance: not a focusRisk: not a focus
TopicsCorporate cultureDEI: Gender equity, including leave policiesCarbon emissionsCorporate giving/philanthropy/CSREnvironmental sustainabilityDEI: LGBTQ+Current Events (e.g., pandemic)Recycling/reuse/circular economyESG management structureDiversity, Equity & InclusionUse of sustainable resourcesExecutive compensation linked to ESG targetsWasteEmployee/workforceGovernance (general/overall)Stated core valuesHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionGlobal Reporting Initiative (GRI): no mentionSustainability Accounting Standards Board (SASB): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Sustainable Development Goals (SDGs): no mentionUnited Nations Global Compact: no mentionCarbon Disclosure Project (CDP): no mention

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ASML
industryManagement of Companies and EnterprisesManufacturing
Annual Report 2022: Small Patterns. Big Impact.
2022
SPOTLIGHT >>
FocusGovernance: significant focusRisk: significant focusSocial: significant focusEnvironmental: significant focusCorporate Philanthropy/CSR: mentionedEthics & Compliance: mentioned
TopicsAnti corruption, anti bribery and/or explanation of corporate political contributionsCorporate cultureAudit standards & independenceDEI: Gender equity, including leave policiesCarbon emissionsCorporate giving/philanthropy/CSRCurrent Events (e.g., pandemic)Environmental sustainabilityBoard diversity & independenceDEI: LGBTQ+Data privacy/ protectionEthics & ComplianceRecycling/reuse/circular economyESG management structureUse of sustainable resourcesDiversity, Equity & InclusionExecutive compensation linked to ESG targetsWasteExplanation of whistleblower policyGoals for supply chains/third partiesEmployee/workforceWater useGovernance (general/overall)RiskHuman rights (e.g., anti trafficking)Stated core valuesHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesRole of the Board in ESG/GovernanceHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedGlobal Reporting Initiative (GRI): yes dedicatedSustainability Accounting Standards Board (SASB): yes dedicatedCarbon Disclosure Project (CDP): yes mentionedUnited Nations Global Compact: yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionTask Force on Climate related Financial Disclosures (TCFD) Information: linked onlineUnited Nations Principles for Responsible Investment (PRI): no mentionSAM Corporate Sustainability Assessment: no mention

SPOTLIGHT

While extremely long and detailed, this report includes a clear goal setting process for ESG material topics. ASML lays out Why We Exist, What We Try To Achieve, and What We Uniquely Do, which serves to show readers how the company is positioned to address ESG topics and others in their business strategy. The graphic on page 71 is a good example of the process of goal setting. In some areas, they landed on just 1-2 goals showing that less can be more when addressed holistically.

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China Merchants Bank
industryFinance and Insurance
2022 China Merchants Bank Sustainability Report
2022
FocusCorporate Philanthropy/CSR: significant focusGovernance: significant focusRisk: significant focusSocial: significant focusEthics & Compliance: significant focusEnvironmental: significant focus
TopicsAnti corruption, anti bribery and/or explanation of corporate political contributionsCorporate cultureDEI: Disability & accessBiodiversityAudit standards & independenceDEI: Gender equity, including leave policiesCarbon emissionsCorporate giving/philanthropy/CSRBoard diversity & independenceEnvironmental sustainabilityEthics & ComplianceData privacy/ protectionRecycling/reuse/circular economyESG management structureDiversity, Equity & InclusionUse of sustainable resourcesExecutive compensation linked to ESG targetsExplanation of whistleblower policyWasteGoals for supply chains/third partiesEmployee/workforceGovernance (general/overall)Water useRiskHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesRole of the Board in ESG/GovernanceStated core valuesHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedGlobal Reporting Initiative (GRI): yes dedicatedCarbon Disclosure Project (CDP): yes mentionedTask Force on Climate related Financial Disclosures (TCFD) Information: yes mentionedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionUnited Nations Principles for Responsible Investment (PRI): no mentionSustainability Accounting Standards Board (SASB): no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Global Compact: no mention

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Walt Disney Company
industryAccommodation and Food ServicesArts, Entertainment, and RecreationInformationRetail Trade
2022 Corporate Social Responsibility Report
2022
SPOTLIGHT >>
FocusSocial: primary focusCorporate Philanthropy/CSR: significant focusGovernance: significant focusEnvironmental: significant focusRisk: mentionedEthics & Compliance: mentioned
TopicsBiodiversityCorporate cultureDEI: Disability & accessCarbon emissionsAudit standards & independenceCorporate giving/philanthropy/CSRDEI: LGBTQ+Board diversity & independenceCurrent Events (e.g., pandemic)Environmental sustainabilityEthics & ComplianceData privacy/ protectionRecycling/reuse/circular economyDEI: Racial equalityUse of sustainable resourcesESG management structureDiversity, Equity & InclusionExecutive compensation linked to ESG targetsWasteGoals for supply chains/third partiesEmployee/workforceWater useGovernance (general/overall)RiskHuman rights (e.g., anti trafficking)Stated core valuesHealth & safety: Health (external) including nutrition, for consumers and communities, not employeesRole of the Board in ESG/GovernanceHealth & safety: Mental health & wellnessHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedGlobal Reporting Initiative (GRI): yes dedicatedSustainability Accounting Standards Board (SASB): yes dedicatedTask Force on Climate related Financial Disclosures (TCFD) Information: yes dedicatedGlobal ESG Benchmark for Real Assets (GRESB): no mentionInternational Integrated Reporting Council (IIRC): no mentionCarbon Disclosure Project (CDP): linked onlineUnited Nations Principles for Responsible Investment (PRI): no mentionSAM Corporate Sustainability Assessment: no mentionUnited Nations Global Compact: no mention

SPOTLIGHT

Disney does a great job of integrating its core business of movie production with ESG topics through diverse storytelling, such as Encanto. This report also uniquely focuses on veterans’ inclusion and support.

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Berkadia
industryReal Estate and Rental and Leasing
2022 ESG Report: Building Lasting Impact – Our Vision for Commercial Real Estate
2022
SPOTLIGHT >>
FocusRisk: primary focusCorporate Philanthropy/CSRSocial: significant focusEthics & Compliance: significant focusEthics & ComplianceCorporate Philanthropy/CSR: mentionedEnvironmentalSocialGovernanceRisk
TopicsEnvironmentalSocialCorporate giving/philanthropy/CSRCarbon emissionsEnvironmental sustainabilityGovernance and Ethics & ComplianceBoard diversity & independenceDEI: LGBTQ+Other/OverallDEI: Racial equalityRecycling/reuse/circular economyEthics & ComplianceData privacy/ protectionUse of sustainable resourcesDiversity, Equity & InclusionWasteGoals for supply chains/third partiesExplanation of whistleblower policyEmployee/workforceRiskGovernance (general/overall)Stated core valuesHealth & safety (general/overall)Workforce development
FrameworkUnited Nations Sustainable Development Goals (SDGs): yes dedicatedSustainability Accounting Standards Board (SASB): yes dedicatedSustainability Accounting Standards Board (SASB)United Nations Sustainable Development Goals (SDGs)

SPOTLIGHT

Berkadia’s ESG Report clearly defined their stakeholder engagement areas which included employees, clients, suppliers, and local communities. The report also discussed how they approached their Materiality Assessment to gather their 10 critical ESG topics. Overall, this report answers why ESG is important and touches on the overall impact of investing in people and the environment.

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