Governance & Policy
Sustainability Report
The periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.
Definition
A sustainability report is an organisation's periodic publication of its environmental, social and governance performance, impacts, risks and strategy. Evolving from 1990s voluntary environmental reports through GRI-based CSR reporting, it is increasingly a regulated instrument: the EU's CSRD embeds sustainability statements in the management report under ESRS with mandatory assurance, while ISSB-aligned jurisdictions integrate sustainability disclosure into financial filings.
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