The way in which financial markets respond to environmental and social factors is of growing interest to regulators and investors.
Many companies have responded by including non-financial reporting information on top of their regulatory or stock-exchange listing requirements.
It is expected the companies operating in these three markets will become more similar in the coming years with scheduled the release of International Integrated Reporting Council’s Integrated Reporting Framework in late 2014.
Some key findings about companies in the three locations surveyed are listed below.
Practices, performance and potential
The research has been undertaken by a team at the University of Sydney Business School and the final report prepared in association with the Amsterdam-based Global Reporting Initiative.
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