KPMG recently released its eighth Survey of Corporate Responsibility, which found that more than 90 percent of the world's 250 largest companies — measured by revenue — now publish reports detailing their performance on environmental, social and governance (ESG) factors. In the wake of KPMG's report, many stakeholders may find themselves wondering how the firm's findings apply to smaller companies. After all, these activities require a significant investment of time and money. However, as the leaders of smaller companies start to gain confidence that they stand to receive many of the same benefits as their larger counterparts, will they embrace the value of developing a sustainability strategy and performing relevant reporting? Using its proprietary ESG research, IW Financial looked for evidence of these trends among companies with smaller market capitalization. We selected two metrics that are considered indicators of how serious a company is about CSR. • Is the company releasing reports based on widely accredited criteria, such as the Global Reporting Initiative (GRI)? • Does the company disclose quantifiable targets for their corporate responsibility or sustainability programs? As one would expect, the G250 has a much higher adoption rate on each indicator than a broad index such as the R3000.
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