This report assesses the level of sustainability disclosure by ASX200 companies for the 2016 reporting period. It is the 10th annual sustainability disclosure review ACSI has undertaken. Given the prominence of climate-related risks for investors, this year’s study includes for the first time a review of climate-related disclosures.

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This 9th edition of ACSI's annual review of corporate sustainability disclosure has found that 71 cents in every dollar invested in the ASX200 is now invested in companies shown as reporting on ESG to a ‘leading’ standard. 90% of ASX200 companies provided some level of reporting on sustainability factors in their 2015 public disclosures, and the amount of 'leading' reporters has tripled since 2009. ACSI carries out this yearly review because we believe that environmental and social sustainability risks have material effects on the long-term performance of companies. Therefore, thorough disclosure of company performance on sustainability risks is integral to investors being able to make quality investment decisions.

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