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  "documentTitle": "Big shifts small steps Sustainability 2022",
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      "text": "Companies also prefer to use a narrative description to describe social impacts rather than provide quantified data.",
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      "text": "Figure 38: Social risk reporting among N100 companies by region (2022)",
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      "text": "Reporting includes a narrative description of the potential impacts; Reporting provides quantification of the potential impacts; Not reporting on social risks",
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      "text": "The social element of ESG is now becoming a focus for companies. However, the shift to addressing social issues has yet to be translated into a comprehensive set of disclosures. Currently, almost half of the G250 (49 percent) acknowledge social elements as a risk to their business. A smaller share of N100 companies (43 percent) address social risks. The elements cover areas such as community engagement, safety and labor issues, which are key risk areas for most companies. Companies also prefer to use a narrative description to describe social impacts rather than provide quantified data.",
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      "text": "Base: 5,800 N100 companies and 250 G250 companies. Source: KPMG Survey of Sustainability Reporting 2022, KPMG International, September 2022",
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