Black Sun Research: Towards Global Sustainability - Black Sun Global

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Black Sun Research: Towards Global Sustainability

With integration rising on the corporate agenda, Black Sun felt the time was right to gain greater insight into global integrated reporting trends and developments. Black Sun have published a suite of three documents assessing the extent to which financial, environmental, societal and governance reporting has been integrated into the Annual Reports of companies internationally.

Key findings include:

  • South African companies are the most successful at integrating the strategic importance to the business of non-financial impacts, actions and goals, meeting on average, 73% of the scoring criteria
  • European countries demonstrated above average levels of integration, meeting on average 54% of the criteria
  • Businesses in Brazil and Republic of Korea follow next, meeting on average 48% and 41% respectively of the criteria for integrated reporting
  • Companies in the United States where reporting is tightly regulated and mandated, are only fulfilling 19% of the integrated reporting criteria.


Sallie Pilot, Director of Research & Strategy at Black Sun said, "Most companies understand that the role of business has changed, that it is no longer sufficient or acceptable for companies just to make money. That they have to behave well in the pursuit of profit and growth, and balance the interests of society and the environment alongside financial success. As many businesses across these same markets continue to falter from the effects of recession, it's vital for regulation to focus on guidelines and frameworks which are helpful, achievable and simplify the integrated reporting process."