Summary of Example Reports


Nike, a major manufacturer of running shoes and apparel provided this statement regarding materiality in its report. Click here to view.

Dow Chemical Company has a diversified industry-leading portfolio of specialty chemical, advanced materials, agrosciences and plastics businesses. Note Dow’s method of defining materiality. Click here to view.


Nexen, another energy company, balances positive and negative information in the Highlights in the front pages of its report. On page 1 of its Proven Values report, it provides a section titled Sustainability Highlights, which discusses positive aspects of the company’s performance. On the same page, it has a section titled Disappointments, which discusses negative aspects of the company’s performance. For example, one disclosure reads as follows:

“Total number of recordable environmental incidents increased by 39%….”

Click here to see a complete Highlights and Disappointments section in one of Nexen’s reports.


Baxter International is a healthcare company which manufactures and markets products that save and sustain the lives of people with chronic and acute medical conditions. Note the benchmark that Baxter uses to compare itself on days lost rate. Click here to view.