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  "documentTitle": "Big shifts, small steps Survey of Sustainability Reporting 2022",
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      "text": "The 2022 survey findings indicate five major trends in sustainability reporting.",
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      "text": "1. Sustainability reporting grows incrementally with movement towards the use of standards framed by stakeholder materiality assessments. 2. Increased reporting on climate-related risks and carbon reduction targets, in line with TCFD. 3. Growing awareness of biodiversity risk. 4. UN SDG reporting prioritizes quantity over quality. 5. Climate risk reporting leads, followed by social and governance risks.",
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      "text": "The survey found that nearly three-quarters of companies report their carbon targets, although 20 percent do not disclose any link to an external target (such as a 1.5°C scenario).",
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      "text": "These risks are overwhelmingly narrative-driven and do not quantify the financial impact. Only one-third of companies in the N100 have a dedicated member of their board or leadership team responsible for sustainability matters. Compensation conditions are prevalent for only 40 percent of G250 companies.",
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      "text": "Since 2017, there has been a marked improvement in the number of companies that acknowledge climate change as a risk to their business. However, less than half of companies report on social and governance risks.",
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      "text": "The rates of sustainability reporting among the world's leading 250 companies are at an impressive 96 percent. Reporting rates are expected to grow as new regulation on non-financial reporting is introduced.",
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      "text": "2022 is a pivotal year for nature and biodiversity with international efforts stepping up to halt biodiversity loss. Despite growing awareness of biodiversity risk as a critical issue, less than half of companies recognize this loss as a risk to the business.",
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