Information on performance should be placed in context. The underlying question of sustainability reporting
is how an organization contributes, or aims to contribute in the future, to the improvement or deterioration
of economic, environmental and social conditions, developments, and trends at the local, regional or global
level. Reporting only on trends in individual performance (or the efficiency of the organization) fails to
respond to this underlying question. Reports should therefore seek to present performance in relation to
broader concepts of sustainability.
Information on performance should be placed in context. The underlying question of sustainability reportingis how an organization contributes, or aims to contribute in the future, to the improvement or deteriorationof economic, environmental and social conditions, developments, and trends at the local, regional or globallevel. Reporting only on trends in individual performance (or the efficiency of the organization) fails torespond to this underlying question. Reports should therefore seek to present performance in relation tobroader concepts of sustainability.
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