The Social and Environmental Reporting Research Institute in France surveyed the 2002 annual reports of every company of the SBF 120 (the 120 largest French groups listed on the Paris Stock Exchange) according to the Global Reporting Initiative (GRI) grid of indicators, currently the most complete benchmark for sustainability reporting, and the only one allowing international comparisons.
The survey reveals that 27 reports show a marked improvement between 2001 and 2002, but also that the gap between leaders and laggards has increased.