ABSTRACT
This chapter provides a roadmap for action to develop a Sustainability Report, discusses some of the key aspects that build trust in report and looks at some of the medium-sized enterprises (SME), reports and differences in presentation and scope. Publishing a Sustainability Report is an advanced approach to transparency for any business, not only small and SMEs, and requires a strategy, policy and sustained practice in order to report in a comprehensive, balanced and mature way. Given the inherent close relationships with customers, suppliers, local communities and employees that tend to be characteristic of SME operations, extending these relationships to a conversation about sustainability expectations, needs and concerns should not be overly challenging. Some SMEs find creative ways to deliver a form of transparency around sustainability information which may not go as far as the global reporting initiative-based, comprehensive, data-based report, which tends to be what we look for when we hear the term ‘Sustainability Report’.
