ABSTRACT
Corporate enterprises and other types of organisation are paying closer attention to their sustainability reports and for a good reason. More and more stakeholdersfrom regulators to suppliers and investors-use the reports in their decisionmaking. Businesses read them to decide on potential partners, consumers to choose whose products and services they want to buy, and students to evaluate prospective employers. Investors and financial analysts use sustainability reports as they are increasingly interested in non-financial information, such as social, economic and environmental impacts and related risks and opportunities, to support their investment decisions.
