Sustainability reports are increasingly being integrated into financial reports and externally verified.
Thus, the disclosure of reliable environmental performance and costs data for the corporation, based on a solid information system that consistently collects and aggregates financial and physical data, is vital. There also is a trend from separate financial and sustainability reporting towards integrated reports. Likewise, there is little merit in two separate information systems in an organization, one for financial and cost accounting, the other for process technicians, if “in principle”they should be the same, following the material flows through the company.