Reporting

Sustainability reporting consists of measuring the performance of an organisation as regards sustainable development, communicating the results, and reporting to the internal and external stakeholders. ‘Sustainability reporting’ is a general term regarded as synonymous with the other expressions used to describe reporting on economic, environmental and social impacts (triple bottom line reporting, social balance sheet, etc.) A sustainability report should provide a balanced and reasonable representation of the sustainability performance of a reporting organization – including both positive and negative contributions. The GRI has taken up this task, publishing the first version of the 2000 Sustainability Reporting Guidelines.