Sustainability reporting refers to the practice of disclosing information about a company’s environmental, social, and governance (ESG) activities. These reports allow stakeholders – including investors, consumers, and controllers – to assess how well a company manages its environmental and social impacts. The focus of sustainability reporting is to provide transparency and accountability, demonstrating how the company is working toward its sustainability goals.
While many companies have historically reported on financial metrics, the growing demand for ESG transparency has prompted the need for sustainability reporting beyond profit. Sustainability reports typically cover carbon emissions, energy use, waste management, water usage, labour practices, and community engagement.