ED . Corporate practices Surveys of report preparers carried out by major accounting companies and consultancies show that although Hhealth , sSafety and Eenvironmental ( HSE ) reporting is still the most prominent type of non-financial reporting among the Global Fortune Top 250 ( GFT250 ) companies ( 73 % ) , other types of reports are emerging , including triple bottom line reports ( 14 % ) , combined environmental and social reports ( 10 % ) , and social and combined social and financial reports ( 3 % ) .