1 September 2010 - Current state of CSR practice (UNCTAD)
This review of current practices among the 100 largest institutional investors reveals: most large Transnational corporations (TNCs) recognise the importance of CSR yet their standard of communication varies widely. Responsible investment practices have become common features of the world's 100 largest pension funds. At least basic climate change related information is now reported by most large TNCs, but with significant inconsistencies and inadequacies. A number of voluntary initiatives are taking a leading role in designing and facilitating CSR and responsible investment instruments.
