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The analytical boundary for this year’s study is
summarized in
Figure 2
. The disclosure practices
of 3,972 companies were analyzed across the
2007 – 2011 period, with a focus on our seven first
generation sustainability indicators. Since most
companies disclose sustainability data between
three and 12 months after their financial year-end,
2011 data is the most recent full data set and was
therefore used in this year’s ranking.
16
A total of
45 individual stock exchanges, distributed across
40 countries, are represented in this sample.
16 This is to say that a non-trivial proportion of public companies that report
sustainability data have not yet disclosed their data for 2012.
In the second part of the study, a total of 167
policy instruments from these 40 countries
were catalogued along three dimensions:
policy type, policy clarity and policy scope.
ANALYTICAL
BOUNDARY
Sustainability
indicators
(n=7)
Study period
(2007 – 2011)
Policy
instruments
(n=167)
Stock
exchanges
(n=45)
Companies
(n=3,972)
Figure 2:
The analytical boundary for “Trends in Sustainability Disclosure:
Benchmarking the World’s Stock Exchanges, 2013”
Source: CK Capital
Methodology
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