ABSTRACT
SUNCOR IS ONE OF MANY CORPORATIONS that have chosen to report not only financial results but also their performance in the two other aspects of sustainability: namely, environment and society. The standard procedure for so doing is to separately list results for a selection of performance indicators in each of these two major areas. In their annual reports on sustainability, Suncor has highlighted their results on such key environmental indicators as air emissions, water consumption and land use, and social variables such as occupational injuries. These types of indicators have been developed by a wide range of organizations—including commercial rating agencies, NGOs, standard-setting bodies, governments, international organizations, and multiple-stakeholder groups—in order to standardize the process of reporting and guaranteeing comparability both temporally and across companies.
