Ranking of Austrian Online CSR Reports
Results 2020: AT&S - Non-Financial Report 2018/19
|1. STRATEGIC APPROACH||37||13.9||15.8||45.1|
|a. Were the material aspects identified according to the criteria of the GRI standard?||27||5.0||6.0||9.3|
|b. Does the company take responsibility for its impact along the entire value chain?||38||2.2||6.0||9.0|
|c. Does the corporate strategy include a management approach to all material topics?||34||2.5||5.8||9.6|
|d. Are both harm reduction strategies and maximization of benefits pursued?||37||2.7||5.6||8.7|
|e. Have appropriate structures and processes for sustainability management been set up and sufficiently presented in the report?||38||1.4||4.8||9.0|
|2. OPEN INFORMATION||35||8.5||7.9||27.3|
|a. Does the report make clear and complete statements? (Key figures on all material topics, interpretation of development, definition/evaluation of goals)||32||3.2||4.8||9.3|
|b. Is the report balanced? (positive / negative developments, solved / unresolved problems, etc.)||36||2.1||4.5||8.7|
|c. Are internal and external stakeholders appropriately involved and are the relevant structures and processes disclosed?||31||3.2||4.9||9.3|
|3. USER ORIENTATION||31||6.6||5.1||19.0|
|a. Is the report clearly structured according to the material topics?||16||2.3||2.2||4.7|
|b. Is the text clear and precise, easy to understand and read?||23||2.5||2.7||4.7|
|c. Is the visualization appealing and does it support the understanding of the content?||30||1.4||2.4||4.7|
|d. Is the report user-friendly and are online features sufficiently utilized? (Target group specific approach, optional information, links, timeliness, interactivity etc.)||37||0.4||1.8||5.0|
|TOTAL RANK & SCORE||36||28.9||51.6||91.4|
Well analyzed material topics, but too weak response rate of external stakeholders. Stronger integration of current market challenges and the associated economic, environmental and social impacts from an outside-in-view necessary
Credibility questionable, because it seems as if the report is beautified. Measurable goals, challenges and future efforts should be identified and clearly stated: status quo, what has been achieved so far and what’s the potential for improvement
Internal structures + developments should be shown in detail in order to demonstrate their efforts more credibly. Not only the implementation at management level, but also in relevant departments/teams
Report is simple, but rethink structure and concepts so that you can see at first glance which topic it is about and to give your company the opportunity to provide further specific information to different groups of stakeholders
Include CEO Statement: could be an opportunity to explain the overall company strategy & connections to sustainability (bc. it is already part of the vision) & stating the goals for the next year. Overall perspective is almost completely missing.
More detailed materialistic topics: same structure for analysis of all + connect SDGs to each topic, not only to 3 themes. Go more into detail with a systematic approach to the topics: why is this important to AT&S, Chances, Risks, Goals, Actions.
User-friendliness of report could be improved by using online features for a target group specific approach e.g. by providing a link to additional/optional information; by providing interactivity; by a clearer use of color to help the reader understand the structure and more illustrations for visualization
Including measurable previous goals that had been set and evaluating if these have been reached. Defining measurable goals for the future.
Be also transparent about unresolved problems, negative developments and include them in the report as well. Instead of showing only positive aspects in a promotional way.
Include more stakeholders and aspects along the entire value chain in the report, not only internal view.
The report needs a clear layout, according to the company’s logo and used colors. There could be more figures an graphics for understanding, also the chapters and topics could be more clearly structured by separating them with pictures, headlines or separate pages
Report should describe the company’s values, issues more detailed and should point out which part each and one of the involved groups is playing for the company’s identification process and how they work together.
Should involve the stakeholders more actively in the process of analyzing topics, not only in form of a survey (expand the engagement), needs to get more in touch with their stakeholders and meet with them for example once a year