The Road Ahead Nachhaltigkeitsberichterstattung österreichischer Unternehmen im weltweiten Vergleich KPMG Survey of Corporate Responsibility Reporting 2017 Wien, 22. November 2017
The Road AheadNachhaltigkeitsberichterstattungösterreichischer Unternehmen imweltweiten Vergleich
KPMG Survey of Corporate Responsibility Reporting 2017
Wien, 22. November 2017
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Analyse der Berichterstattung von 4.900 Unternehmen aus 49 Ländern
Im Fokus 2017 – aufstrebende Trends in der Berichterstattung:
— Finanzielle Risiken des Klimawandels
— Ziele zur CO2-Reduktion
— UN Sustainable Development Goals
— Achtung der Menschenrechte
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Stichprobe
Beinhaltet die jeweils 100 größtenUnternehmen nach Umsatz in jedem der 49 Länder, die an dieser Studie teilgenommenhaben. Insgesamt beinhaltet die Stichprobe4.900 Unternehmen.
N100
Beinhaltet die 250 größten Unternehmender Welt nach Umsatz, basierend auf demFortune 500 Ranking aus 2016.
G250
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Anmerkung: Der zugrundeliegende Trend iHv 75 Prozent ist anwendbar wenn man dieselbe Stichprobe 2015 und 2017 betrachtet. Die allgemeine N100 Rate in 2017 beträgt 72 Prozent aufgrund der Einbeziehung von 5 neuen Ländern mit relativ niedrigen Berichterstattungsraten in der Untersuchung 2017.
12%18%
24%18%
41%
53%
64%71% 73% 72%
35%
45%
64%
83%
95%93% 92% 93%
0
10
20
30
40
50
60
70
80
90
100
1993 1996 1999 2002 2005 2008 2011 2013 2015 2017
N100 G250
75%Zugrundeliegender Trend
93%
Nachhaltigkeitsberichterstattung weltweit etabliertWeltweite Entwicklung der Corporate Responsibility Berichterstattung seit 1993
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Berichterstattungsquoten im regionalen Vergleich
Afrika& Mittlerer OstenAsien-Pazifik
2017
77%
Europa
73% 52%83%Nord-& Südamerika
Basis: 4900 N100 Unternehmen
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Österreich bleibt unter dem europäischen Durchschnitt
SchweizÖsterreich
2017
62%
Europa
73% 82%73%Deutschland
Basis: 4900 N100 Unternehmen
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Die Mehrheit der UnternehmenbeziehtnichtfinanzielleAngaben in ihrenGeschäftsberichtmit ein
Österreich bei Integrierten Berichten auf der Überholspur
N100
15%
14%
12%
10%78%65%
56% N100
2015 2017
60%
Integrierte Berichte
G250
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Unabhängige Prüfung von nichtfinanziellen Information
Basis: 3,543 N100 Unternehmen & 233 G250 Unternehmen die über CR berichten
42%38%38%39%
45%
2015
63%
2013
59%
2011
46%
2008
40%
2005
30%
33%
2017
67%
2017
40%
Externe Prüfung
53%
35%
N100
G250
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Megatrends in der Berichterstattung
FinanzielleRisiken des Klimawandels
Zielezur CO2-Reduktion
Sustainable Development Goals
Achtung der Menschen-rechte
28% N100
39%
50%
73%N100
N100
N100
gering mittel hoch sehr hoch
© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
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Fazit – Österreich im Vergleich: müssen wir „aufholen“?
Weltweit hohe Berichterstattungsraten sind v.a. zurückzuführen auf hohen Regulierungsdruckund vermehrtes Interesse der Stakeholder an nichtfinanziellen Informationen.
Statistiken sind nichtgenug – Auswirkungen
stärker im Fokus
“nonfinancial is the new financial”
StärkereRegulierungzu erwarten
Ja, weil…
Vielen Dank!Kontakt
Sustainability Services Team
Michaela Kegel