Most energy companies today report on their climate, environmental and social impacts. In the EU they are even legally obliged to do so. But how transparent are these reports? How can they be compared? And how will they be used by investors and policymakers? Clare Taylor spoke to a number of experts and learned that energy companies are increasingly under pressure to improve their non-financial reporting – and that there is more legislation to come. Meanwhile one NGO is working on a global benchmark. “The accountants are taking over.”