The Road Ahead - CSR NEWS...2017/11/20  · KPMG International provides no client services. No...

The Road AheadNachhaltigkeitsberichterstattungösterreichischer Unternehmen imweltweiten Vergleich

KPMG Survey of Corporate Responsibility Reporting 2017

Wien, 22. November 2017

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Analyse der Berichterstattung von 4.900 Unternehmen aus 49 Ländern

Im Fokus 2017 – aufstrebende Trends in der Berichterstattung:

— Finanzielle Risiken des Klimawandels

— Ziele zur CO2-Reduktion

— UN Sustainable Development Goals

— Achtung der Menschenrechte

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Stichprobe

Beinhaltet die jeweils 100 größtenUnternehmen nach Umsatz in jedem der 49 Länder, die an dieser Studie teilgenommenhaben. Insgesamt beinhaltet die Stichprobe4.900 Unternehmen.

N100

Beinhaltet die 250 größten Unternehmender Welt nach Umsatz, basierend auf demFortune 500 Ranking aus 2016.

G250

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Anmerkung: Der zugrundeliegende Trend iHv 75 Prozent ist anwendbar wenn man dieselbe Stichprobe 2015 und 2017 betrachtet. Die allgemeine N100 Rate in 2017 beträgt 72 Prozent aufgrund der Einbeziehung von 5 neuen Ländern mit relativ niedrigen Berichterstattungsraten in der Untersuchung 2017.

12%18%

24%18%

41%

53%

64%71% 73% 72%

35%

45%

64%

83%

95%93% 92% 93%

0

10

20

30

40

50

60

70

80

90

100

1993 1996 1999 2002 2005 2008 2011 2013 2015 2017

N100 G250

75%Zugrundeliegender Trend

93%

Nachhaltigkeitsberichterstattung weltweit etabliertWeltweite Entwicklung der Corporate Responsibility Berichterstattung seit 1993

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Berichterstattungsquoten im regionalen Vergleich

Afrika& Mittlerer OstenAsien-Pazifik

2017

77%

Europa

73% 52%83%Nord-& Südamerika

Basis: 4900 N100 Unternehmen

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Österreich bleibt unter dem europäischen Durchschnitt

SchweizÖsterreich

2017

62%

Europa

73% 82%73%Deutschland

Basis: 4900 N100 Unternehmen

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Die Mehrheit der UnternehmenbeziehtnichtfinanzielleAngaben in ihrenGeschäftsberichtmit ein

Österreich bei Integrierten Berichten auf der Überholspur

N100

15%

14%

12%

10%78%65%

56% N100

2015 2017

60%

Integrierte Berichte

G250

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Unabhängige Prüfung von nichtfinanziellen Information

Basis: 3,543 N100 Unternehmen & 233 G250 Unternehmen die über CR berichten

42%38%38%39%

45%

2015

63%

2013

59%

2011

46%

2008

40%

2005

30%

33%

2017

67%

2017

40%

Externe Prüfung

53%

35%

N100

G250

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Megatrends in der Berichterstattung

FinanzielleRisiken des Klimawandels

Zielezur CO2-Reduktion

Sustainable Development Goals

Achtung der Menschen-rechte

28% N100

39%

50%

73%N100

N100

N100

gering mittel hoch sehr hoch

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

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Fazit – Österreich im Vergleich: müssen wir „aufholen“?

Weltweit hohe Berichterstattungsraten sind v.a. zurückzuführen auf hohen Regulierungsdruckund vermehrtes Interesse der Stakeholder an nichtfinanziellen Informationen.

Statistiken sind nichtgenug – Auswirkungen

stärker im Fokus

“nonfinancial is the new financial”

StärkereRegulierungzu erwarten

Ja, weil…

Vielen Dank!Kontakt

Sustainability Services Team

sustainability@kpmg.at

Michaela Kegel

mkegel@kpmg.at