ABSTRACT
This chapter explains the importance of having a minimum data set that is measured and consolidated in the same way for all companies, regardless of industry, geography, or CSR maturity. In the OECD guidelines for corporate governance, also stated that, if there are large shareholders or shares with different voting rights, such information should be included in the corporate governance statement. Having a set of minimum data does not necessarily mean that companies should not apply the stakeholder methodology, or that they may not show special company-specific data and thereby potentially reveal more about their specific company. Governance data are often described in the annual statement of corporate governance, which many stock exchanges/authorities demand the listed companies provide. The environmental data can actually be used for something when the investor evaluates performance relative to the company's competitors and the company's own history.
