ABSTRACT
To develop a more comprehensive reflection of the quality of sustainability reporting, Deloitte Touche Tohmatsu occasionally conducts surveys based on the scorecard. These surveys may be intended for public use and may include most recent reports from major companies of a sector. The global database formed from the results of these surveys will provide Deloitte Touche Tohmatsu with a basis for evaluating current reporting practice and for characterising a best-in-class benchmark, as well as for collecting best-practice examples and learning.
