ABSTRACT
Many companies have put tremendous effort into the improvement of transparency, communication and accountability practices in the field of sustainability. For most companies, social and sustainability reports have been the preferred channel to their key stakeholders. Some have long reporting histories, with beginnings in the field of health, safety and environmental reporting; while others have produced their first sustainability or 'triple bottom line' report or are considering producing one in the near future. A decade of learning through experimentation, and efforts to clarify how to provide social and sustainability reporting, present the business community and other stakeholders with a double opportunity. First, to evaluate the conditions that ensure that social and sustainability reporting can make a real difference. Second, working together to build an enabling environment for transformation, where public reporting can take its place as one productive tool for enhancing overall business performance.
