Extracted with Permission from:
Ethics & Governance:
Developing & Maintaining An Ethical Corporate Culture
Third Edition
Leonard J. Brooks
Professor of Business Ethics & Accounting
Executive Director, The Clarkson Centre for Business Ethics & Board Effectiveness
Rotman School of Management, University of Toronto
David Selley
Partner, Ernst & Young LLP (retired)
Copyright © 2008
Canadian Centre for Ethics & Corporate Policy
Toronto, Canada
Appendix A: CSR & Sustainability Reports, Indexes & Rankings
Evidence of the pervasiveness of stakeholder interest in an organization’s practices can be found in the following company lists, indexes, and rankings detailed below, and on the accompanying website at including:
- 25 companies with recent CSR reports per the GRI website
- 10 companies included in the Jantzi Social Index of October 2007
- 100 companies included in The 2007 AccountAbility Ranking
- 31 companies with CSR reports and related website addresses
- Over 300 companies included in the Dow Jones Sustainability Index World October 2007
25 Companies With Recent CSR Reports Per the GRI website
Company Name
American Electric Power
Barclays plc
BP plc
Canon Inc
Chevron Corporation
Coca-Cola Enterprises Inc.
Disco Corporation
E.ON UK
Fuji Xerox Co Ltd.
GlaxoSmithKline plc
Hess Corporation
Hewlett-Packard Company
Insurance Australia Group Limited
Komatsu Ltd
Marks and Spencer plc
Mitsubishi Corporation
Nationwide Building Society
Nexen Inc.
Nikon Corporation
O2 (Telefónica Europe plc)
SABMiller plc
Sony Corporation
Toyota Industries Corporation
VancouverCity Savings Credit Union
Vodafone Group plc
Source: GRI website, and specifically
Companies in Jantzi Social Index October 2007Company Name / Sector
Alcan / Materials
BCE Inc. / Telecommunication
Canadian National Railway / Industrials
Encana / Energy
Biovail Corp / Health Care
Research in Motion / Information Technology
Rogers Communication / Consumer Discretionary
Royal Bank of Canada / Financials
Shoppers Drug Mart / Consumer Staples
Transalta Corp. / Utilities
Reprinted from: Jantzi Social Index website,
Companies in the 2007 AccountAbility Ranking# / Company Name / Overall score / Strategy / Governance / Engagement / Impact
1 / BP / 75.2 / 82.9 / 85.4 / 73.7 / 58.9
2 / Barclays / 68.5 / 81.7 / 60.7 / 43.0 / 88.4
3 / ENI / 67.9 / 75.6 / 57.8 / 50.5 / 87.5
4 / HSBC Holdings / 67.2 / 93.0 / 66.4 / 59.5 / 50.0
5 / Vodafone / 66.3 / 88.1 / 70.9 / 81.9 / 24.6
6 / Royal Dutch/Shell Group / 66.0 / 81.2 / 78.9 / 68.1 / 35.7
7 / Peugeot / 63.7 / 85.4 / 65.9 / 28.6 / 75.0
8 / HBOS / 62.0 / 76.0 / 71.7 / 56.4 / 43.8
9 / Chevron / 61.6 / 64.2 / 55.2 / 39.5 / 87.5
10 / DaimlerChrysler / 60.1 / 81.6 / 66.6 / 48.5 / 43.8
11 / Tesco / 60.0 / 65.6 / 62.9 / 49.0 / 62.5
12 / BASF / 59.8 / 69.8 / 58.0 / 46.4 / 65.2
13 / General Electric / 59.1 / 67.9 / 53.9 / 26.1 / 88.4
14 / ABN Amro / 57.6 / 85.4 / 52.9 / 35.8 / 56.3
15 / ING Group / 56.9 / 78.4 / 59.9 / 50.9 / 38.4
16 / E.ON / 56.5 / 78.0 / 58.1 / 52.6 / 37.5
17 / Statoil / 56.1 / 66.2 / 61.9 / 34.0 / 62.5
18 / Total / 55.1 / 62.8 / 65.7 / 50.0 / 42.0
19 / Repsol YPF / 54.3 / 63.8 / 56.4 / 53.1 / 43.8
20 / Électricité de France / 54.3 / 82.3 / 47.3 / 50.0 / 37.5
21 / Marathon Oil / 54.2 / 52.9 / 45.3 / 31.1 / 87.5
22 / General Motors / 53.4 / 81.7 / 65.3 / 25.6 / 41.1
23 / Telefónica / 52.9 / 76.4 / 58.3 / 46.9 / 29.9
24 / HP / 52.6 / 84.7 / 54.5 / 40.1 / 31.3
25 / Nestlé / 51.7 / 73.6 / 52.4 / 27.2 / 53.6
26 / Carrefour / 50.1 / 77.7 / 48.9 / 30.2 / 43.8
27 / Ford Motor / 50.0 / 77.7 / 57.1 / 27.6 / 37.5
28 / Petróleo Brasileiro SA / 49.8 / 63.5 / 46.1 / 45.7 / 43.8
29 / Matsushita Electric Industrial / 49.7 / 57.4 / 39.5 / 27.1 / 75.0
30 / Toshiba / 49.6 / 70.8 / 46.2 / 43.8 / 37.5
31 / Procter & Gamble / 49.1 / 58.2 / 40.6 / 22.7 / 75.0
32 / Citigroup / 48.6 / 61.2 / 54.0 / 23.1 / 56.3
33 / Deutsche Telekom / 46.7 / 62.2 / 26.9 / 19.5 / 78.1
34 / Sony / 46.4 / 53.6 / 30.8 / 23.1 / 78.1
35 / Aviva / 45.8 / 69.6 / 49.0 / 27.1 / 37.5
36 / Fortis / 44.5 / 72.7 / 34.9 / 33.0 / 37.5
37 / Royal Bank of Scotland / 44.0 / 62.1 / 43.0 / 27.3 / 43.8
38 / Toyota Motor / 44.0 / 68.1 / 45.2 / 30.4 / 32.1
39 / Volkswagen / 43.8 / 79.2 / 36.8 / 32.6 / 26.8
40 / Société Générale / 43.3 / 62.3 / 33.2 / 33.9 / 43.8
41 / Siemens / 42.7 / 68.5 / 35.6 / 22.9 / 43.8
42 / Dexia / 42.5 / 66.4 / 51.6 / 25.1 / 26.8
43 / AXA / 41.9 / 70.9 / 36.8 / 22.3 / 37.5
44 / SK Energy (SK Holdings) / 41.8 / 44.6 / 31.9 / 53.4 / 37.5
45 / Fiat / 41.8 / 55.0 / 38.1 / 30.4 / 43.8
46 / France Telecom / 41.5 / 68.7 / 31.9 / 30.4 / 35.3
47 / BMW / 41.0 / 72.4 / 30.8 / 17.1 / 43.8
48 / Exxon Mobil / 40.3 / 49.2 / 35.0 / 27.0 / 50.0
49 / UniCredit Group / 39.9 / 54.4 / 27.9 / 39.8 / 37.5
50 / Santander / 39.4 / 55.9 / 26.0 / 38.3 / 37.5
51 / ConocoPhillips / 39.4 / 49.0 / 46.6 / 22.6 / 39.3
52 / IBM / 39.1 / 61.3 / 36.0 / 19.9 / 39.3
53 / Credit Suisse / 39.0 / 63.2 / 40.8 / 18.9 / 33.0
54 / Deutsche Bank / 38.4 / 65.1 / 44.6 / 17.3 / 26.8
55 / Crédit Agricole / 37.6 / 58.1 / 37.7 / 17.1 / 37.5
56 / Hyundai Motor / 37.5 / 60.9 / 28.5 / 28.7 / 32.1
57 / Sinopec / 36.2 / 53.0 / 26.6 / 27.8 / 37.5
58 / LG / 36.2 / 36.8 / 36.8 / 33.7 / 37.5
59 / BNP Paribas / 36.1 / 62.9 / 27.6 / 27.0 / 26.8
60 / UBS / 35.8 / 54.6 / 44.6 / 11.9 / 32.1
61 / Prudential / 35.7 / 42.6 / 49.4 / 13.3 / 37.5
62 / Honda Motor / 35.3 / 52.9 / 26.6 / 24.2 / 37.5
63 / Samsung Electronics / 35.3 / 53.3 / 36.9 / 24.1 / 26.8
64 / Deutsche Post / 34.7 / 58.2 / 20.6 / 22.5 / 37.5
65 / Allianz / 34.5 / 52.4 / 32.3 / 15.7 / 37.5
66 / Nissan Motor / 33.2 / 52.5 / 24.4 / 18.4 / 37.5
67 / JPMorgan Chase / 31.6 / 39.2 / 33.3 / 10.3 / 43.8
68 / Bank of America Corp. / 31.6 / 44.7 / 27.5 / 10.6 / 43.8
69 / State Grid / 31.0 / 52.3 / 15.1 / 19.1 / 37.5
70 / Hitachi / 30.3 / 33.0 / 29.5 / 21.2 / 37.5
71 / Assicurazioni Generali / 29.6 / 38.3 / 25.8 / 16.8 / 37.5
72 / Munich RE / 29.3 / 48.2 / 20.9 / 10.7 / 37.5
73 / Verizon Communications / 29.1 / 37.5 / 36.3 / 10.6 / 32.1
74 / Altria Group / 28.6 / 20.7 / 30.0 / 19.9 / 43.8
75 / Merrill Lynch / 28.5 / 32.9 / 33.6 / 3.8 / 43.8
76 / Goldman Sachs Group / 27.9 / 36.3 / 27.8 / 10.2 / 37.5
77 / Nippon Telegraph & Telephone / 27.7 / 32.8 / 26.7 / 13.7 / 37.5
78 / Metro / 27.2 / 49.6 / 13.2 / 8.6 / 37.5
79 / Morgan Stanley / 26.3 / 35.3 / 34.4 / 2.6 / 33.0
80 / China National Petroleum / 26.0 / 36.0 / 14.0 / 16.6 / 37.5
81 / Home Depot / 25.3 / 51.7 / 19.8 / 8.2 / 21.4
82 / Zurich Financial Services / 25.1 / 36.1 / 18.1 / 8.9 / 37.5
83 / Target / 24.1 / 19.8 / 28.8 / 10.4 / 37.5
84 / American Intl. Group / 22.7 / 40.8 / 28.6 / 8.9 / 12.5
85 / US Postal Service / 21.9 / 27.1 / 15.8 / 7.4 / 37.5
86 / Gazprom / 21.8 / 20.4 / 22.3 / 12.4 / 32.1
87 / Wal-Mart Stores / 20.3 / 28.9 / 23.0 / 11.4 / 17.9
88 / McKesson / 19.7 / 22.2 / 12.0 / 7.1 / 37.5
89 / Boeing / 19.3 / 18.8 / 19.3 / 1.8 / 37.5
90 / Kroger / 19.0 / 15.7 / 15.7 / 7.3 / 37.5
91 / Pemex / 18.5 / 16.8 / 5.9 / 13.9 / 37.5
92 / UnitedHealth Group / 16.8 / 20.0 / 27.1 / 3.8 / 16.1
93 / AT&T / 16.7 / 10.2 / 18.2 / 6.2 / 32.1
94 / AmerisourceBergen / 16.7 / 10.4 / 14.5 / 4.3 / 37.5
95 / Valero Energy / 14.8 / 10.0 / 15.1 / 2.0 / 32.1
96 / ArcelorMittal / 14.2 / 22.3 / 19.2 / 4.7 / 10.7
97 / Cardinal Health / 13.7 / 13.4 / 14.9 / 5.1 / 21.4
98 / State Farm Insurance Cos. / 12.8 / 6.4 / 2.8 / 4.6 / 37.5
99 / Berkshire Hathaway / 10.1 / 4.0 / 4.3 / 0.0 / 32.1
100 / Costco Wholesale / 8.9 / 3.3 / 8.6 / 2.4 / 21.4
Reprinted from: AccountAbility Ranking website,
Examples of Corporate Social Responsibility Reports
Company Name
Alcan Rio Tinto /American Electric Power /
Barclays plc /
BP plc /
Canadian National Railway /
Canon Inc /
Chevron Corporation /
Coca-Cola Enterprises Inc /
Disco Corporation /
Dofasco /
Enbridge Inc /
Encana /
Exxon Mobil Corporation /
Fuji Xerox Co Ltd /
GlaxoSmithKline plc /
Hess Corporation /
Hewlett-Packard Company /
Insurance Australia Group Limited /
Komatsu Ltd /
Marks and Spencer plc /
Mountain Equipment Co-op /
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Nationwide Building Society /
Nexen Inc /
Nikon Corporation /
O2 (Telefónica Europe plc) /
Royal Bank of Canada /
SABMiller plc /
Toyota Industries Corporation /
Transalta Corp. /
VancouverCity Savings Credit Union /
Vodafone Group plc /
This list of companies issuing CSR Reports is drawn from the websites listed elsewhere in Appendix A plus that for The Corporate Knights Magazine at
Companies in Dow Jones Sustainability Index World October 2007
Company, Country, Industry
3i Group plc, United Kingdom, Financials
3M Co., United States, Industrials
ABB Ltd., Switzerland, Industrials
Abbott Laboratories, United States, Health Care
Abertis Infraestructuras, S.A.Spain, Industrials
ABN AMRO Holding N.V., Netherlands, Financials
Acciona S.A., Spain, Industrials
Accor S.A., France, Consumer Services
Actividades de Construccion y Servicios S.A., Spain, Industrials
adidas AG, Germany, Consumer Goods
Advanced Micro Devices Inc., United States, Technology
Aegon N.V., Netherlands, Financials
Aeon Co. Ltd., Japan, Consumer Services
Agilent Technologies Inc., United States, Industrial Goods & Services
AGL Energy Ltd., Australia, Utilities
Air France-KLM, France, Consumer Services
Akzo Nobel N.V., Netherlands, Basic Materials
Alcatel-Lucent, France, Technology
Alcoa Inc., United States, Basic Materials
Allianz SE, Germany, Financials
AMEC plc, United Kingdom, Industrials
Amgen Inc., United States, Health Care
AMP Ltd., Australia, Financials
Anglo American plc, United Kingdom, Basic Materials
Aracruz Celulose S/A Pref B, Brazil, Basic Materials
Asahi Breweries Ltd., Japan, Consumer Goods
Asahi Glass Co. Ltd., Japan, Industrials
ASML Holding N.V., Netherlands, Technology
Astrazeneca plc, United Kingdom, Health Care
ASX Ltd., Australia, Financials
Atlas CopcoAB Series A, Sweden, Industrials
Australia and New Zealand Banking Group Ltd., Australia, Financials
Aviva plc, United Kingdom, Financials
AXA S.A., France, Financials
BAE Systems plc, United Kingdom, Industrials
Balfour Beatty plc, United Kingdom, Industrials
Baloise-Holding AG, Switzerland, Financials
For remaining 280+ companies, see
Source: Dow Jones Sustainability World Index (DJSI) website,