Shearman & Sterling LLP 69 | ESG Disclosure and Governance
Does the CSR Report Contain a Letter
from the CEO?
What Topics are Covered in the CSR Report?
Does the Company Have a Chief Sustainability
Officer (or Other Officer with a Similar Title)?
89
11
70
30
Yes
Yes
No
No
Sustainability
Employee support
Diversity
Climate change/Net zero initiatives
Supply chain
Community support
Safety
Human rights
Corporate governance
Ethics
Human capital management/talent
Privacy and data security
Aligning corporate responsibility to long-term strategy
Veteran support
Citizenship
Green and/or social bonds/loans/financings
There was a reasonable
degree of consistency
in the topics covered
in the CSR reports of
the Top 100 Companies.
101
96
94
90
83
81
79
66
65
88
35
97
92
89
89
85
Chief Sustainability Officers
listed as an "Executive Officer"
7
Proxy Statement or CSR Report
identifies to whom the Chief
Sustainability Officer Reports
5
