Background to Sustainability Reporting - Enhancing the Uptake and Impact of Corporate Sustainability Reporting: A Handbook and Toolkit for Policymakers and Relevant Stakeholders Section A - Handbook

The first chapter of this section introduces a basic definition of corporate sustainability reporting; it presents the set of drivers for companies to produce sustainability reports; it touches on the main benefits and status quo of sustainability reporting, while making the link with the global sustainability agenda and the Sustainable Development Goals; and it provides an overview of the key existing frameworks and initiatives on the subject. The second and third chapters of section A focus on the key areas for improving the quality of sustainability reports; they discuss the most frequently reported social and environmental topics; and they provide information on the role of monitoring and performance indicators.