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From Transparency to Performance

Industry-Based Sustainability Reporting on Key IssuesFrom Transparencyto PerformanceIndustry-Based Sustainability Reporting on Key IssuesFrom Transparencyto PerformanceSteve LydenbergJean RogersDavid WoodREPORT AUTHORSS teve Lydenberg, Chief Investment Officer, Domini Social InvestmentsJean Rogers, PhD, Principal, Arup David Wood, PhD, Director, Initiative for Responsible Investment, Harvard University ACKNOWLEDGEMENTSThe authors would like to thank Andrea Fernandez of Arup for her critical role in providing assistance with this report s development, including sector research and significant input to testing the materiality screening approach andtranslation of issues to key Performance indicators.

FROM TRANSPARENCY TO PERFORMANCE III D5 Sustainability Guidance: Key Performance Indicators for Paper Subsector D6 Sustainability Guidance: Key Performance Indicators for

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