From: Issue 39
Sustainable Stock Exchanges
Aviva Investors commissioned CK Capital in April 2012 to investigate the state of sustainability reporting across the world’s composite stock exchanges.
CK Capital’s final report, entitled “Trends in Sustainability Disclosure: Benchmarking the World’s Composite Stock Exchanges,” is available for download below. The report analyzes disclosure rates, growth in disclosure rates and disclosure timeliness for a range of seven “first generation” sustainability indicators: energy, greenhouse gas (GHG) emissions, water, waste, lost time injury rate, payroll costs and employee turnover. The paper uses these three measures of sustainability disclosure performance to generate a ranking of the world’s composite stock exchanges.