ABSTRACT
It is useful to frame the reporting journey in terms of the four principles of Global Reporting Initiative reporting: sustainability context, inclusivity (stakeholder), materiality, and completeness. It should be noted that this terminology is taken from the language of accounting. A sustainability report sets out an organisation's vision and intent; it states what environmental, social, governance and economic aspects are relevant to the organisation and its stakeholders, and the activities to improve performance in these areas. The common metrics used enable reporting organisations to be assured and ranked based on quality. A Sustainability Team comprising representatives from the functional departments, should meet periodically to manage progress against targets, and ensure that staff are participating in the process by attending workshops and taking follow-up action as necessary. A Sustainability Report shows how an organisation manages its impacts. Some organisations might want to draft the 'in accordance' level and possible relevant aspects subject to the outcome of the reporting process.
