March 2012

Date Archive

I joined ACCSR six months ago, and one of my first tasks was to manage the State of CSR survey – the roll out of the new innovation measures, making sure we could get as many people as possible to participate, analysis of the results and write up the report (you can download it here – it’s a great read!). My background is research, rather than CSR and sustainability, so this was an exciting way to dive into some of the issues and obstacles facing those of us working in this field.

Of all the results, the stand out for me was this – the second biggest challenge for being successful in CSR was difficulties evaluating and measuring CSR. This has increased from 36% in 2010 to 43% in 2011.

We suggested several reasons why more people are seeing this as a challenge.

Originally published at:

The concept of ‘materiality’ is fundamental to corporate reporting practice. To be effective, an annual report should provide information that is of value – or ‘material’ interest – to the intended users of the report. While there is clear guidance as to what materiality might mean for the purposes of annual financial and sustainability reports, there is considerably less experience to draw on when it comes to assessing materiality in the context of integrated reporting.

This article briefly reviews the understanding of materiality that should inform current reporting practice, and suggests an approach to materiality that is intended to meet the objectives that are driving the shift to integrated reporting.