Findings and Conclusions
The survey results reveal that New Zealand companies are generally new
reporters of social and environmental information with under-developed
and under-utilized systems for processing and recording this information.
They do not typically rely on the guidance of reporting frameworks to structure
their sustainability reporting and they do not have this information assured.
The driving force for a sustainability agenda within these companies is usually
a member of senior management, in particular the CEO, CFO or sustainability
manager. Community concerns and shareholder rights are the most important
factors that influence the companies‟ decision to report than is reflected in their
responses about their own motivations.
The survey responses also reveal that most companies believe that social and
environmental reporting and assurance should remain voluntary.