From Transparency to Performance

Industry-Based Sustainability Reporting on Key Issues

This report, published by the Initiative for Responsible Investment in conjunction with Arup, aims to help companies respond to the growing number of governments and stock exchanges that encourage or require sustainability reporting.

The report presents a system to identify Key Performance Indicators (KPIs) by industry sector, and applies this to six industries to demonstrate how such a system could be implemented in the US.

The KPIs are based on the three core principles of simplicity, materiality and transparency.

Useful for regulators, corporations, stakeholders and investors, the report supports the expansion of sustainability reporting and calls for increased work in determining sector-specific KPIs.