A ranking of leading companies, based on the quality of their sustainability reporting, has identified a shift from risk management towards an "entrepreneurial approach" to sustainability.
Tommorrow's Value is the fourth biannual report from London-based consultancy SustainAbility that ranks companies according to their governance, strategy, management, and presentation of sustainability issues.
UK telecoms firm BT headed the list of 50 leading reporters, half of which were new this year. A small but growing group of non-OECD companies made a strong showing, with two companies – South African miner Anglo Platinum and Hong Kong transport firm MTR – ranking in the top 10, compared with zero in 2004.
While the majority of the leading 50 companies identified in the report still take a conservative, risk-focused approach to their sustainability strategies, 14 companies are developing and disclosing strategies that aim to exploit market opportunities.
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