Reporting Matters 7: ESG integration and disclosure in the FTSE 100

Our latest issue of ‘Reporting Matters’ reveals the findings of our research on ESG integration and disclosure in the FTSE 100.

Reporting Matters 7 publication - ESG integration and disclosure within FTSE 100 corporate reporting
Since the COVID-19 pandemic, ESG has become even more of an important subject for corporates and investors as it is both a way to do well and a way to mitigate risk in the long term.

Globally, sustainable funds based on ESG themes pulled in a record-breaking $20.6 billion of new money in 2020 – almost four times the 2019 figure of $5.5 billion, itself a record.

The simple truth is that not taking ESG reporting seriously is no longer an option. Listed companies must understand how investors analyse ESG and respond to that in their reporting because this will ultimately impact the availability and cost of capital open to them.

To understand how well companies are integrating and reporting on ESG, Luminous’ strategy and insight team examined 39 Annual Reports from FTSE 100 companies. Using the London Stock Exchange’s industry labels, we analysed the most recent reports of the two largest companies in each industry by market cap, covering:

  • ESG integration
  • ESG materiality
  • ESG strategy 
  • ESG performance
  • ESG governance 
  • Independent standards and frameworks

Download the full report by completing the following form.


Launch event
At our launch event on 13 July, Luminous’ Stephen Butler, Investor Engagement and ESG Disclosure Director, Rachel Madan, Sustainability and Impact Director, and Nina Kefer, Consultant, along with Richard Davies, Managing Director of RD:IR, shared the outcomes of our proprietary research. They also offered practical advice on defining, reporting and engaging around ESG strategy, as well as how to optimise your ESG in your Annual Report and investor days. If you would like to access the recording and slides from our event, please get in touch.

justin.boucher@luminous.co.uk