Direct cost of SDR

a)   Direct cost of SDR

Benchmarking Survey on EHS Annual Reports; 2001; GEMI

This survey of 34 US companies found such reports cost an average of $115,000 ($86,000 for preparation plus $29,000 for distribution) plus about a year of staff time. All had website and most also had printed versions (26,000 copies on average). Most hardcopy versions used recycled paper and soy ink.

On average, 14 different metrics were covered. Most (78%) of the report was about EHS but 17% was on other social, 9% on economic, and 10% on other matters. All those surveyed said they believe the company obtains sufficient benefits compared to the resources it takes to publish the report. Barely a quarter of those surveyed make any attempt to integrate their financial and EHS reports but many are beginning to address the issue of sustainable development.

The Costs of Preparing a Sustainability Report ; 2001; GRI (NO LONGER AT WEBSITE)

With relatively limited data it is difficult to draw conclusions about the cost of preparing a sustainability report. Most of the data cover only certain aspects of sustainability. With the exception of one company surveyed, costs did not exceed $1 million. Based on the information reported here, the average for a sustainability report could be estimated at <$500,000. Because the studies covered differing aspects of reporting and not all information is available to categorise reporters, conclusions regarding a cost scale for varying sized companies cannot be provided. The GRI, GEMI and DEFRA studies primarily involve multinational companies and the others do not specify if SMEs are included in the survey groups. For outreach and other purposes GRI should undertake a sustainability reporting costs study. It should be designed to generate the types of data required to answer cost-related questions from companies of all sizes and locations.

Towards transparency: progress on global sustainability reporting; 2004; CorporateRegister & ACCA
As covered elsewhere in this publication, pressure on companies to report is increasing. In some cases these pressures are mandatory, while in others they are stakeholder driven. There has been a marked decline in the rate of take-up, however, and it appears that while the larger and more high-profile companies are already responding to these growing demands for increased transparency, fewer newcomers are accepting the challenge.

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