This survey followed a four-step approach to determining how far reporting has progressed:
1. Transparency: overall CSR perspective;
2. Footprint perspective;
3. Target setting;
4. Materiality communication.
We have reviewed CSR communication at 312 European companies that are part of the following European Indices:
- FTSE (UK)
- CAC (France)
- DAX (Germany)
- MIB (Italy)
- BEX (Spain)
- AEX (Netherlands)
- BEL (Belgium)
- PSI (Portugal)
- SMI (Switzerland)
