This article is published in a peer-reviewed section of the Utrecht Law Review

6.1. Reporting according to sustainability guidelines

Coca-Cola, Canon and Walmart have an extensive CSR report. Unlike Coca-Cola, Canon and Walmart, 

Apple does not publish a separate sustainability report but publishes information on the environment and 

supplier responsibility on its website. Coca-Cola has committed itself to a series of quantifiable targets 

on which it reports on an annual basis. The company reports using GRI G3.1 guidelines. The report is 

verified by a third party. Although Walmart has a large sustainability report, it is the only company that 

does not follow the GRI Guidelines. Despite the fact that Walmart does not have its sustainability report 

externally verified as a whole, the greenhouse gas emissions inventory and targets are verified by the 

Environmental Resources Trust.

174

 For the publication on governance, the environment and suppliers’ 

responsibility, Apple has also considered the GRI G3.1 Guidelines. For its Supplier Code Apple has 

adopted the EICC guidelines, which provide guidelines on Labour and Human Rights, Health and Safety, 

Environmental Impact, Ethics and the Management System. Canon, on the other hand, is not a member 

of EICC. For Canon’s sustainability report and the extensive information on its website, Canon has also 

adopted the GRI Guidelines. For a review of and comments on Canon’s sustainability report, Canon has 

asked the external experts to follow the GRI Guidelines. 

170 See Canon, supra note 159.

171 Canon, ‘Canon Sustainability Report 2011’, <

http://www.canon-europe.com/images/Sustainability%20report%202011_tcm13-892175.

pdf

> (last visited 21 March 2012).

172 Canon, ‘Canon Europe Sustainability Report’, <

http://www.canon.co.uk/Images/Canon%20Europe%20Sustainability%20Report_tcm14-

840246.pdf

> (last visited 21 March 2012).

173 Ibid.

174 Corporate Governance and Climate Change: Consumer and Technology. Retrieved from <

http://usercontent.s3.amazonaws.com/compa-

nydocs/docs/company_docs_1256720743.pdf

> (last visited 22 June 2012).

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Cristina A. Cedillo Torres, Mercedes Garcia-French, Rosemarie Hordijk, Kim Nguyen, Lana Olup