CORPORATE SUSTAINABILITY REPORTING

SUSTAINABLE BUSINESS
In the 1970s, businesses came under attack by environment groups, public boycotts and government legislation over the environmental damage their operations caused. Since then, many businesses have improved their environmental performance and are now trying to understand how they can operate sustainably. This section looks at the special issues facing business on the road to sustainability. Tools and techniques are presented along with examples of leadership and case studies.

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A Review of

CORPORATE SUSTAINABILITY REPORTING
Prepared by Mary MacDonald and Kim Peters for the Sustainability Reporting Program The Sustainability Reporting Program has completed a review of current approaches to sustainability reporting by business and industry. Our findings are based on reports from 20 companies that evaluate progress from the perspective of sustainability or environment, health and safety. * http://www.sustreport.org/business/report/intro.html

Introduction
The Sustainability Reporting Program has completed a review of current approaches to sustainability reporting by business and industry. Our findings are based on reports from 20 companies that evaluate progress from the perspective of sustainability or environment, health and safety. Current reporting trends have been identified and give a good indication of how "corporate sustainability" is understood by the business sector. This report: y y y discusses the conceptual issues underlying corporate sustainability reporting; explores current sustainability reporting trends; presents three templates for reporting on progress; and

All of the reports reviewed cover environmental performance. social). The many definitions and frameworks that now exist share a number of basic principles including: y y y Concern for the well-being of future generations. The reports were evaluated according to the following framework : y y y y y y y y y Audience Stated values and vision Policy on corporate reporting Decision-making principles Link between policy and operations Performance indicators Impact on profitability and competitiveness Process of information collection Approach to presentation A NOTE ON SUSTAINABLE DEVELOPMENT The 1992 Earth Summit in Rio de Janeiro popularized the phrase sustainable development even as the definition of the term remained vague. http://www. Europe or Australia although most also operate in developing regions. health and safety (EHS) report. Examples of best practice have been collected. However. while maintaining or enhancing financial viability. national. and. The need for balance among the different dimensions across sectors (e. manufacturing. health.y recommends report elements that would demonstrate leadership in sustainability reporting. economic and environmental impacts. It presents a holistic picture of company activities and provides a balanced view of benefits and trade-offs among social. regional. automotive and transportation.sustreport. none of them links all three dimensions and only a few mention a relationship between environmental and economic activities. A sustainability report differs from an environmental report or an environmental. although several use a sustainability reporting framework. environmental. A number conduct business in more than one sector. community cohesion. Awareness of the multi-dimensional impacts of any decision ( broadly categorized as economic.org/business/report/intro_lg. or sustainability as it is also called. transportation). Our Approach The selected corporations have headquarters in North America. petrochemicals and power generation. is to make decisions and carry out programs and projects in a manner that maximizes benefits to the natural environment and humans and their cultures and communities. Sectors represented include aerospace and defense. metals and minerals processing. international). mining.html Conceptual Issues Why Do a Report? . chemicals and plastics. No company is currently producing a true sustainability report. consumer products. themes ( climate change. natural resource management) and scale (local. forestry and building products. some also give information on economic performance as well as contributions to community and social well-being.g. bio-industries. The elusive goal of sustainable development.

employees. Setting Priorities Good sustainability reporting builds on core values and sets out decision-making principles that are consistent with these values. also made good business sense. Saying that sustainability is important but failing to reflect this in stated company values raises doubts about the sincerity of the commitment. As a marketing tool. Clichéd catch-all phrases ("Building a Better Future") are unconvincing and difficult to measure.Companies produce a corporate sustainability report (CSR) for many reasons. Wording is important. Many of the companies who have completed a CSR began with environmental reports that documented how the organization was meeting environmental regulations. There is seldom a single reason and the rationale for producing the report can change over time. Taking first steps towards doing things in a more sustainable way. An internal commitment to environmental and social responsibility. social and environmental benefits associated with operating more sustainably. Examples of sustainability decision-making principles used in the reports include: y y y y y maximizing shareholder value while improving environmental performance and contributions to the local community. the approaches and tools used to meet regulations. associating the company with sound environmental management and sustainable activities. Tracking progress on integration of sustainability principles into company planning and programs. . staying in business and prospering is a fundamental value of any for-profit enterprise. Sustainability reporting frameworks can provide a broader context for linking priorities rather than viewing them as competing objectives. such as more efficient process design. No matter what other goals and ideals directors and employees bring to the organization. In some cases. Individuals like Paul Hawken and organizations such as the World Business Council for Sustainable Development have worked to publicize the economic. A successful pilot project persuaded decision-makers to take the initiative company-wide. Motivating factors include: y y y y y y y Providing information about challenges and achievements to shareholders. and A commitment to remaining competitive while becoming a world leader in sustainability. Reporting on achievements in this area can enhance a company's public image but it also presents an opportunity for locating costly waste and inefficiency. the public and other stakeholders. EHS principles of best practice Life cycle analysis Total cost assessment CERES principles The Business Challenge Businesses must make money. Core Values A statement of company values can provide direction and rationale for the report.

LCA looks at an entire enterprise in term of input. Many of these approaches ² e. Triple bottom line ² evaluating company performance according to a summary of costs and benefits to the corporation's finances. the nature and extent of staff education and training. It makes a report appear superficial and a low priority. Reports that dwell on policy statements with no concrete results give the impression that the CEO and other senior corporate managers may understand the challenges but that this knowledge has not been translated into tracking and evaluating progress or any real change inside the company.g. systems-based pollution prevention. http://www. For credibility.html .Supporters of sustainability insist it makes good business sense. senior operations staff and employees generally. eco-efficiency. LCA. throughput and output. the environmental/sustainability approach must be presented in a context that demonstrates its real value to the company. specific examples where policy has affected operations. full cost accounting.org/business/report/issues. The failure to make this connection is a weakness in many reporting initiatives. This is particularly difficult in the field of sustainability where decisions can be guided by general principles but much practical application is still a matter of trial and error. Approaches such as eco-efficiency are based on a common sense proposition that reducing waste and inefficiency in production processes can save money and protect the environment at the same time. The Royal Dutch/Shell Group of Companies is on the right track. If the stated values and principles have any meaning to a company outside the need for reporting to the public. creating options. Even academic proponents of sustainability acknowledge the great number of uncertainties and contradictions associated with attempts to apply the concept to day-to-day operations. gaining customers and reducing risk.g. Sometimes referred to as "cradle to cradle" or "cradle to grave". Norsk Hydro has used this framework for significant portions of its corporate report. Life cycle analysis (LCA) offers a theoretical framework for understanding material flows and potential impacts involved with providing services or products in a closed loop. the communities where it operates and impacts on natural resources ² is another method for presenting and/or assessing corporate sustainability. Connecting Policy to Operations Making broad policy statements is easy.sustreport. Companies that can demonstrate these connections ² e. a responsibility flow-chart ² generally have very convincing reports. The report that follows uses real-life examples to show how Shell's implementation of a sustainable development management framework has created business value by reducing costs. This helps to identify inefficiencies that drain profit and produce waste including pollutants. The real test of commitment is implementation. industrial ecology ² are new to the business world. Therefore. We see no alternative". there will be obvious connections among the corporate management team. companies setting out to produce a corporate sustainability report must show how business objectives such as profit and competitiveness are consistent with sound environmental management and/or sustainability principles. The chairman kicks off the report by saying: "My colleagues and I are totally committed to a business strategy that generates profits while contributing to the well-being of the planet and its people.

financial statements).for environmental reporting the most common indicators are grouped around emissions and energy efficiency. concise description of how data is collected underlines a company's commitment to detailed and responsible reporting. Rio Tinto presents this information in a flow chart that illustrates how both corporate policy and operation specialists in the company drive the reporting process. Anecdotal (little data) . In one case. social and economic information. Data collection . social.the challenge is to strike a balance between the "me too" reporting of set frameworks and a report that is customized to the needs and objectives of a particular company. A clear.g.progress on environment.several reports provide little meaningful data. Indicator clusters . Integrated reports . however. The Global Reporting Initiative (GRI) has worked with representatives of many sectors to develop guidelines for reporting on sustainability.g. EMS/ISO 14001 .most reports do not indicate how information was collected. The absence of agreed upon social indicators is a common thread throughout the reports. (Shell). social and economic factors into company policies and operations or that they are just learning how to do environmental/sustainability reporting. Norsk Hydro) are active in international reporting initiatives spearheaded by organizations such as the World Business Council for Sustainable Development (WBCSD) and the Coalition for Environmentally Responsible Economies (CERES). health. Level of detail . They also give trend line data presenting current information in the context of past data. different divisions and individual units all contributed to the report.many reports stress that they are taking first steps in integrating environmental. y y y y y Portrayal of Performance y Context .these reports focus on illustrating effective management and production systems and often include indicators and targets for improved performance. Innovative reports . Others provide an outline of how management. economic and environmental information is frequently reported in separate sections. The 20 reports reviewed here. This is the newest trend in corporate sustainability reporting (Procter and Gamble).these reports are full of short stories on different company projects or programs but include few numbers. CERES/GRI guidelines. triple bottom line . Bristol-Myers. A report is data-poor when the only quantitative data is percentages in some pie charts.g.the best reports provide information on how the sustainability (or EHS) report relates to other company reporting initiatives (e. these reports provide side-by-side information (e. assembling information to evaluate performance resulted in a restructuring of the company. Generally. Some reports truly are early efforts but even companies with a lot of experience sometimes claim to be beginners. Data aggregated to the company level y y y . safety and/or sustainability is presented as an important part of the company's annual report. General Motors and Norsk Hydro both tested the draft guidelines for their 1999 environmental reports. separate sections on environment and social responsibility) rather than integrated overviews. Most are a hybrid of: y Learning curve . employ a variety of reporting approaches. For sustainability reports.Trends in Sustainability Reporting General Reporting Approaches Leaders in corporate sustainability reporting (e.the current standard for presenting environmental. Royal Dutch Shell.

g. Another is life cycle analysis. Consistency . Targets can be based on meeting minimum certification requirements (e. Companies should be careful to strike a balance between positive and negative results. Getting external verification for a non-controversial figure like quantity of energy consumed and then failing to verify contentious information like the level of dioxin emissions can heighten suspicion of the data and the whole report. This can backfire since raising the issue will provoke questions about what has not been done. Honesty in reporting . ISO 14. references to global agreements and events. there may be a tendency to tell only part of the story. the impacts of the actual end use of the product (cradle to grave material flows) are not figured in. It will read as an attempted "greenwash" even if the company has real information to share about its sustainability accomplishments. Credibility is built by demonstrating a clear understanding of an approach. CEO. The Rio Tinto report points out the need to identify which indicators are more meaningful when presented at the company wide level (e. Company Director) and include representatives from both the corporate policy and operational divisions.031) or international agreements (e.for some activities. reductions in NOx emissions. http://www. Factors that influence credibility include: y y Stakeholder participation .html y y . Verification is one example of this. A strategic focus on tracking progress in the areas of most concern to the company (e. On close inspection. Building Credibility A report looks as if it's been written by the communications department if it contains little more than broad policy statements and. Kyoto Protocol) or on setting goals for constant improvement year-by-year within an individual company (e.reports that include results of environmental (and economic) audits and other forms of outside verification can build confidence in a company with a less than stellar public image. Targets . in some cases. less use of energy per unit of product).y illustrates a sense of responsibility for all operations.g.stressing the importance of sustainability to the company but neglecting to show how it relates to core values and business activities detracts from credibility.showing how input from different stakeholders has improved performance demonstrates a sincere commitment to community participation.sustreport. Some reports explain how the company operates on the principle of life cycle analysis. discharge to surface water). total emissions of CO2) and which ones have the greatest impact at the local level (e. However. Geographical representation is a plus but representation from different divisions greatly increases the probability of the report having value both inside and outside the organization.g. Company-wide targets related to the environment/sustainability report help employees see the practical implications of broad policy. including where the company falls short and why.org/business/report/trends. Procter and Gamble emphasizes water quality and health and hygiene) is one method of determining which data deserve priority.g.g. it emerges that while the production process is viewed from a life-cycle perspective.g. It is also in keeping with sustainability principles. The Reporting Team Reports that appear to genuinely reflect what is going on inside a company come from a reporting team headed by a senior executive (Senior VP. Admitting limitations .stated targets show commitment to monitoring performance. the controversial figures must be verified.

9. Summary of company-specific sustainability challenges and achievements (requires a strategic evaluation of the key factors that make a difference in progress on sustainability. shareholders.sustreport.org/business/report/templates. Description of company . information and education Audience: general public. 7. 3. Statements from CEO and senior executive in charge of sustainability reporting (identifies sustainability as a corporate priority). 10. 2. Results of external audit (internal audits do little to build credibility with the public). Statement of targets for key sustainability indicators (derived from international standards (e.g. Site-specific data for problematic or exemplary conditions (illustrates success and willingness to face problems head-on therefore increasing likelihood of finding solutions). national regulations and company's voluntary measures). where stock is traded (educates public about the company). detailed analysis shows commitment). 6.g. flow-chart or description of how sustainability policy and implementation can be tracked throughout the company. Statement of how company values/vision ² including profit and growth ² are linked to sustainability (illustrates commitment and understanding of the sustainability concept). if possible) to support statements in section 7. Table of contents illustrating how different sections fit together (important for clarity of message). 4. No short forms (e. no two sustainability and EHS reports are the same. number of employees. acknowledge deficiencies and indicate how things will improve in the future .000 series). . Aggregated data (in trend line form. Limited presentation of concepts and general policies. Explanation of how sustainability reporting is accomplished (reporting team should be accountable to the Board of Directors.html Creating a Positive Impression Objective: building trust. Differences can also result from more subtle aspects such as inexperience or poor writing and presentation skills. Overview (could be a two-page diagram) of how company activities fit together under a sustainability umbrella (demonstrates awareness of internal links and cause/effect relationships across areas of activity).e. sulphur dioxide not SO2). each aiming for a different main objective: http://www.g. The reasons can be obvious.Templates for Best Practice Reporting In spite of efforts from bodies such as the Organization for Economic Cooperation and Development and GRI to push for standard reporting formats. 8. Reporting on different processes such as mining and paper production or addressing different audiences can have a major impact on report format and data presentation. socially responsible investors Availability: on the web and in printed form Writing and Presentation: More graphics than text on each page. Points should be made in a very concise manner. 5. The following reporting templates group suggested report elements around three basic approaches.what it does. 11. location. training). ISO 14. 1.

sustreport. Data on environmental performance.html Making the Business Case for Sustainability Objective: Illustrating that sustainability is good for business. Table of contents showing how different sections fit together (important for clarity of message). reduced/increased emission levels (acknowledge deficits in this area and indicate how things will improve in the future . allows company to focus on the actions most likely to yield positive results). 10.e. employee and community well-being. 1.org/business/report/templates_a. Glossary of technical terms. 14. 15. Availability: Web site. Identify who to contact for more information. Going beyond what is expected ² e. where stocks are traded (illustrates the extent of company holdings and activities). 4. Feedback form (make most interesting positive and negative comments available on web site and have staff reply where needed). Explanation of changes resulting from tracking company progress on sustainability ² new expenditures. 6.sustreport.12. Description of company ² what it does. number of employees. Description of how sustainability reporting is accomplished within the company and how that relates to and affects financial outcomes and reporting (reporting team should be accountable to the Board of Directors. 13.: greenhouse gases not GHG). flow-chart or description of how financial and environmental data collection is linked to management and operational policies and programs). employee training. including profit and growth.org/business/report/templates_b. Statement of how company values or vision. where possible. Explanation of some broader concepts to link business and sustainability perspectives (e. limited number of executive summaries in printed form. http://www. Financial statement (summary of annual report to shareholders). payback period on capital expenditures). Summary of company-specific sustainability challenges and achievements (requires a strategic evaluation of factors that make a difference. CEO and Chairman of the Board statement about why the company is excited about sustainability and its effect on competitiveness (identifies sustainability as a corporate priority). Audience: Shareholders. Results of external financial and environmental audit. 9.g. cost savings. employees. 3. are linked to sustainability (illustrates commitment and understanding of the sustainability concept). operational adjustments. potential investors.g. Err on the side of too little text. 5. (Data should be aggregated or local as appropriate). update on employee or community awards program for innovations that help with company progress towards sustainability (optional but effective in building and demonstrating commitment).g full cost accounting) will be necessary but should be illustrated using reallife company examples.g. 2. location. 8. Company goals and targets for coming year. 11. 7. Integrated indicators that link economic performance with environmental improvements and.html . Do not use short forms (e. Writing and Presentation: Roughly equal amount of text and graphics per page. http://www.

5.the specified generally applicable environmental performance indicators (e. Profile of reporting organization ² includes company characteristics such as number of employees.g. 6. .versus post.Global Reporting Initiative Sustainability Guidelines on Economic. The guidelines are biased towards environmental information. use of recycled materials with pre. performance against benchmarks and major industry challenges. environmental and social performance. 2.g. company initiatives to move towards renewable energy sources and energy efficiency.g. explanations of how the precautionary principles is represented in company policies. They rely on the types of data that are often already collected for other purposes. 4. 3. 1. reflecting both the emphasis placed on a healthy ecosystem by those who developed them and the difficulty of tracking social and economic information in a corporate context. Executive Summary and Key Indicators . where stock is traded. debt/equity ratio) .g. shareholders Availability: current tendency to web-only reports allows year-round updates and reduces use of paper. Performance Indicators ² this section should present more indicators (quantitative and qualitative) in the categories described in Step 3. description of business activities. employee retention rates. such as ones that link across company divisions or identify connections between local operations and global conditions. CEO statement ² GRI does not require specific elements to be covered but recommends a number of issues be addressed such as acknowledgment of successes and failures. Policy is the cornerstone of the GRI approach. Strengths and Weaknesses of GRI Guidelines The guidelines are the result of several years of cross-sectoral cooperation to identify a methodology for reporting on sustainability. investments in research and development. Policies. The GRI recognizes the importance of including more integrated indicators. This area is not yet well-developed.selected economic performance indicators (e. management systems in place and current stakeholder relationships. net profits/earnings/income. it overlooks the connection between management policy and operational implementation that is vital to presenting a complete picture of progress on company sustainability. total energy use.selected organisation-specific environmental performance indicators (e. ratio of jobs offered to jobs accepted. For the most part. Environmental and Social Performance (June 2000) Objective: Standardize information collection on company sustainability Audience: general public. investment per work in illness and injury prevention) -selected integrated performance indicators (e.consumer use distinctions) . The aim is to gain a better understanding of what sustainability means by developing a standard approach that will allow for comparison. total materials used during a product's life cycle expressed relative to globally sustainable levels measured in terms of resource availability and/or biophysical or assimilative capacity). Organization and Management ² includes the company's mission statement.selected social performance indicators (e. total materials use other than fuels or water) .g. Vision and Strategy ² outlines the company's vision for the future and how it will manage the challenges associated with economic.

Strategic Focus on Data Procter and Gamble builds credibility and uses resources most effectively by providing detailed data on areas of greatest concern to the company.The views and priorities of those operating in developed countries have shaped the development of the GRI guidelines. Connecting Life Cycle Assessment to Financial Performance Norsk Hydro has applied life cycle assessment to the workings of the entire company. LCA has also been completed for each major company division. The aggregated data allows for a striking overview of company consumption of natural resources and pollutant emissions in light of annual profits. This makes it apparent that Rio Tinto understands the importance of bringing corporate policy makers together with operational managers to produce a report that has meaning inside and outside of organization. Other more general indicators of progress were also reported upon but the detailed assessment in two areas gives the impression that the company is looking for triggers of improvement in areas where they are needed the most. In the 1999 Sustainability Report emphasis was placed on water quality and use and on health and hygiene.html Examples of Best Practice A Comprehensive Reporting Structure Rio Tinto includes an excellent graphic to illustrate responsibilities and information flow relating to the preparation of the company's Social and Environment Report. http://www. .org/business/report/templates_c.sustreport. The project may benefit from inclusion of input from developing regions for a truly global perspective.

and regulations. Issues reported using these guidelines are not limited to environmental performance. Proctor and Gamble and Norsk Hydro also followed some of the GRI guidelines in the preparation of their reports . economic growth and increasing resource consumption. These responses constitute the "driving forces to which Electrolux must respond in a responsible and proactive manner if it is to remain a leading company in the global appliance market. this means that choosing an appliance with a high environmental performance also means long-term savings. supplier compliance. Bristol-Myers Squibb goes beyond the traditional one-line statement to include a comprehensive look at the all the issues that have an impact on operations and stakeholders (both local and global). united to develop a common framework for global sustainability reporting. charitable contributions. This is a departure from the past when these reports were been printed. The Paperless Report Monsanto's report is presented exclusively as an electronic document. A strong impetus for the appliance industry to offer products with reduced environmental impact is the fact that the main environmental impact is usually greater in product use than during production. biosafety. but also include social and economic indicators. BMS' overview of sustainability includes policy statements on external evaluation of EHS policies and procedures. As a member of the GRI Steering Committee. technology transfer. Bristol-Myers Squibb.Electrolux has also reported on the life cycle analysis of a number of their products. resource-efficient appliances is beneficial for the environment. pharmaceutical residuals in the environment. resource and cost efficiency. For the appliance industry it means making consumers aware of this connection. transportation impacts. animal testing. new acquisition and divestiture processes. A life cycle assessment of a washing machine for example shows that about 80 percent of the total environmental impact during the life of the machine consists of water. genomics. Defining Sustainable Development In reporting on its definition of sustainable development. energy and detergent consumption. local noise and odor issues. Replacing old. and furthermore is closely connected to the individual household economy. A similar analysis of the total cost of the entire life cycle of the machine shows that the cost of water. Electrolux.to which society responds through market forces. energy and detergent consumption exceeds the initial purchase price. For the past . The environmental problems that results from these-the "states" . Using the Pressure-State-Response Framework to Define Strategic Directions Electrolux defines its "pressures" as being the global trends of population growth. and bioprospecting. inefficient white-goods with new generation. For the customer. General Motors is pilot testing the draft GRI guidelines in its report. Pilot Testing the Global Reporting Initiative Sustainability Guidelines The Global Reporting Initiative (GRI) is a multi-stakeholder collaboration among the Coalition of Environmentally Responsible Economies (CERES) and numerous organizations.

the report is essentially unavailable to anyone who does not own or have access to a computer. BP also demonstrates its commitment to achieving these targets through performance measures. for the first time. Percentage of employees receiving 5 or more training days Percentage of employees having a "development discussion" Percentage of vacancies advertized Percentage of team leaders carrying out upward feedback y y y y . In addition. This is the first report designed specifically as an electronic presentation. BP Amoco set global targets for its people management process. In its 1998 EHS report. senior managers. This includes most of the developing world and a large number of households in places like Canada and the US. but also by reporting on employee physical fitness levels. cholesterol levels. BP Amoco reports on target attainment for key human resources activities through a number of performance indicators. A Commitment to Employee Health DuPont Canada demonstrates a commitment to employee health. to demonstrate the link between its policy and actions with regard to employee health. Benefits claims costs (as a percentage of payroll costs) are included as a EHS performance indicator. DuPont reports on the availability of on-site fitness facilities. Some of these processes. It also saves paper and resources and provides Monsanto with a cost-effective alternative to printing a hard-copy version. In addition. on-site nutritional and health counselling. They include: y y Percentage of employees receiving a performance appraisal Percentage of top leaders receiving "360 degree feedback": performance evaluations from team members. There are both benefits and limitations to doing it this way. with the rapidly expanding use of the World Wide Web this format makes the report accessible to more people worldwide. and health information seminars. Monsanto is asking for feedback to determine how well it works before issuing the 1999 report. It has been specifically designed for web viewing with simple graphics and fast download times to make it user friendly. there are certain ease-of-use benefits to a printed report. such as upward feedback and personal development planning. Employee Performance Indicators In 1998. not only by reporting on injuries and illnesses resulting in lost time. On the negative side. are at the leading edge. and peers. creates a forum for sharing more information and gives access to a level of detail not available in printed versions. DuPont provides data on rates of smoking. which are included in the report.several years. these have been converted into electronic presentations and made available on the Monsanto website but they were not designed specifically for Internet use. On the plus side. blood pressure and obesity among its employees.

coaching. and an essential baseline for measuring its progress. http://www. and senior management Likewise. A 12-country study confirmed the importance of social and environmental responsibility as a factor in determining opinions about companies. opinion-formers and NGOs. carried out both in the UK and internationally. workload and fair treatment. Stakeholder Relationship Performance Indicators BP Amoco also reports on the objective research. and environmental performance.org/business/report/practice. A synopsis of the findings is provided and OPG also outlines its response. Benchmarking Corporate Environmental Management Practices In its Towards Sustainable Development report. professional employees. and day-today people management. business leaders. financial. attitudes towards the company's social. which helps BP to respond to new needs and to improve the quality of its products and services.html . which seeks the views of the public. The survey measures overall morale. The consultant's report affords OPG a third-party evaluation of both strengths and weaknesses in its corporate environmental practices and processes. including feedback. BP Amoco also reports on its People Assurance Survey. Ontario Power Generation includes a description of the benchmarking study conducted by a consultant to compare OPG's corporate environmental management practices and processes to those of best-in-class organizations. BP Amoco's Global Image Tracking Survey measures the performance of BP's brand in comparison with its main competitors.sustreport.y Gender and nationality representation among graduate recruits. an employee attitude survey with questions aligned closely to the company's Commitment to Employees.

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