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Delivering a more sustainable worldS U S TA I N A B I L I T Y B A S I S O F P R E PA R AT I O N 2 0 2 4ABOUT THIS DOCUMENTDETERMINATION OF MATERIAL SUSTAINABILITY ISSUESREPORTING CRITERIAASSURANCE
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How to fill out sustainability reporting and frameworks

01
Identify relevant sustainability reporting standards and frameworks (e.g., GRI, SASB, TCFD).
02
Gather data on environmental, social, and governance (ESG) metrics.
03
Engage stakeholders to understand their needs and expectations.
04
Establish a clear sustainability strategy and objectives.
05
Collect data transparently and consistently from across the organization.
06
Analyze the data to evaluate performance against your sustainability goals.
07
Prepare a draft report detailing goals, activities, achievements, and future plans.
08
Review and validate the report with key stakeholders.
09
Publish the report through appropriate channels (website, social media).
10
Continuously improve reporting based on feedback and changing standards.

Who needs sustainability reporting and frameworks?

01
Corporations seeking to demonstrate accountability and transparency to stakeholders.
02
Investors looking for ESG-related information for investment decisions.
03
Regulators requiring compliance with sustainability disclosures.
04
Non-governmental organizations and advocacy groups monitoring corporate sustainability.
05
Customers interested in purchasing from socially responsible businesses.
06
Employees wanting to work for companies that align with their values.
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Sustainability reporting involves disclosing an organization's economic, environmental, and social impacts, demonstrating accountability and transparency. Frameworks are structured guidelines that help organizations prepare, present, and communicate their sustainability performance, such as GRI, SASB, and TCFD.
Organizations that meet certain criteria, such as being publicly traded, having significant environmental impacts, or operating in specific sectors, are generally required to file sustainability reports. This often includes large corporations and government entities, depending on jurisdiction.
To fill out sustainability reporting, organizations should first identify relevant stakeholders and material issues, collect data on their sustainability performance, apply the chosen framework's guidelines, and compile the information into a structured report that communicates their sustainability goals and achievements.
The purpose of sustainability reporting and frameworks is to provide stakeholders with transparent, reliable information on an organization's sustainability efforts, enhance accountability, facilitate comparisons across organizations, and support informed decision-making regarding environmental and social impacts.
Typically, sustainability reporting should include information on organizational governance, environmental performance (e.g., emissions, resource use), social responsibility (e.g., labor practices, community engagement), economic performance, and progress towards achieving sustainability goals.
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