ABSTRACT
This chapter sets out some of the questions an organisation needs to address when introducing sustainability reporting or developing its existing reporting structures. Company's finance department takes responsibility for the preparation and collation of its annual report, an individual or department needs to take responsibility for the corporate sustainability (CS) report. Fundamental to the need to prepare the report, and the determination of its content, is the understanding of who will be reading it: the range of users and scope of their interest is vastly broader than that of a financial report. Verification can relate to compliance with reporting standards, or to the processes used in compiling the report, or indeed to some or all of the underlying data. A report that covered the needs of all the stakeholder groups would be a massive tome, seen as cumbersome and irrelevant by all. One format for CS reporting is the integrated report. CS disclosures can be quantitative or qualitative.
