Shearman & Sterling LLP 67 | ESG Disclosure and Governance
50
50
When is this CSR Report Made Public?
What Standards did the Company Reference in Preparing its CSR Reports*?
Companies that date
their CSR report
Does the Company Announce the Issuance of
CSR Report in a Press Release?
50
50
Yes No
2
4
1
3
59
17
2 1
2
2
4
1
3
59
17
2 1
2
2
4
2
6
14
38
17
7
1
GRI
SASB
TCFD/CDP
GRI/SASB/TCFD/UN
Principles
GRI/SASB/UN Principles
SASB/UN Principles
GRI/SASB
Annual Report
Single
standard
Multiple
standards
Not
mentioned
Publishing Timeline
11
before
30
between
27
after
2
93
5
UN
Principles
Other
3
86
74
77
13
91
Of the 95 Top 100 Companies that issued
an updated CSR Report for 2021, 68 identified
the date of issuance of the report, and
41
issued their reports prior
to or on the same day
as their annual meeting,
and
27
issued their reports after
their annual meeting
68
* Certain companies use more than one standard.
Annual Meeting
UN
Principles
SASB
