Defined as public disclosure of information about an organization’s ‘non-financial performance - its management policies, activities, and result of activities on economic, environmental and social issues.
It can be applied for any type of organization such as companies and public authorities to communicate their contributions towards and impacts on sustainable development over a specified period, usually one financial year, to their stakeholders.
Responding to growing pressure and expectations from customers, business partners, investors and community.
Sustainability reporting is expected to help organizations identify intangible risks and opportunities connected to their operations through measurement and management.