ABSTRACT
This chapter looks at the definition of sustainability reporting, then considers the latest positions in the reporting environment and wrap up the section with what needs to change. Some organisations interchange their reporting terms between corporate responsibility, or Corporate Social Responsibility and sustainability reporting. A sustainability report is the result of a sustainability reporting process. The reporting process is the practice of measuring, disclosing and being accountable to internal and external stakeholders for the economic, environmental and social impacts caused by the organisation through its everyday activities. Sustainability reporting done properly requires financial and human resources, but so does any form of reporting and an integrated report can cut considerable publication costs. A sustainability report should be a disciplined corporate document. It should be a concise, accurate and quality document, and should also be compelling and clear on where the organisation creates value.
