Sustainability report

How it is used

Companies publish or issue a sustainability report, often following the GRI Standards, the ISSB standards or the EU's ESRS. Other names are ESG report, corporate responsibility report and, when combined with financial results, integrated report. Many reports now receive external assurance.

Example sentences

1. Our sustainability report follows the GRI Standards and has been externally assured.

2. The energy costs in the sustainability report must match the figures in our financial statements.

Common collocations

• publish a sustainability report
• annual sustainability report
• GRI Standards
• external assurance
• integrated report

Related terms

• ESGShort for environmental, social and governance: the three groups of non-financial factors that investors and lenders use to judge a company's risks, impacts and quality of management.
• disclosureThe act of making information public, especially the data, risks and targets that companies must or choose to report to investors, regulators and the public.
• materialityIn sustainability reporting, the principle and process of deciding which environmental, social and governance topics are important enough to a company and its stakeholders to report on.
• greenhouse gas inventoryA structured account of all the greenhouse gases that a country, city or company emits and removes in a given year, broken down by source and by gas.
• sustainabilityMeeting today's needs in a way that does not harm the environment, society or the economy for future generations. In companies it also means managing environmental and social impacts.

More terms: Environmental Reporting and ESG

• Scope 1, 2 and 3 emissions
• climate risk
• greenwashing