As a follow up to the 2005 survey, the 2008 survey is regarded as the most comprehensive conducted on this subject to date. In addition to the Global Fortune 250, the sample also included the 100 largest companies by revenue, in 22 countries. The survey presents historical data where possible, drawing from 5 previous surveys conducted by KPMG firms since 1993. Only information available in the public domain was used for this survey, such as company websites, corporate responsibility reports and annual reports issued in 2007-2008.
This year's results show a marked increase in the number of companies who are integrating environmental, social and governance information into their annual financial reports or into stand-alone reports.