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The Definition of Sustainability Report

A sustainability report is a document in which an organization discloses its environmental, social and governance performance, impacts, goals and progress over a reporting period.

Plain-English definition
Real-world example
Sustainability Report definition

Definition of a Sustainability Report

A sustainability report, also called an ESG report, corporate responsibility report or impact report, is a publication in which an organization discloses information about its environmental, social and governance performance. It usually covers a financial year and includes data, targets, policies and case studies.

Common Contents

  • Results of a materiality assessment.
  • Greenhouse gas emissions, energy, water and waste data.
  • Health and safety performance, such as fatalities, lost time injuries and incident rates.
  • Workforce data, training and diversity.
  • Governance, ethics and supply chain practices.
  • Targets and progress toward them.

Reporting Frameworks

Most reports follow one or more frameworks, such as the GRI Standards, the ISSB standards, SASB industry standards or, in the EU, the ESRS under the CSRD.

Getting Safety Data Ready

  • Use consistent definitions for recordable and lost time cases.
  • Include contractors, and report them separately where possible.
  • Collect hours worked so rates can be calculated.
  • Keep an audit trail in case the data is assured.

Example of a Sustainability Report

A regional utility published its first sustainability report. The safety chapter showed a three-year trend in TRIR for employees and contractors, its life-saving rules program and the results of its fatigue risk management rollout.

Frequently Asked Questions: Sustainability Report

Is a sustainability report required?

For some large companies in certain jurisdictions, yes. Many others publish voluntarily.

What is assurance?

Assurance is an independent review of reported data, similar to a financial audit, giving readers more confidence.

How long should a sustainability report be?

There is no set length. Focus on material topics and clear, comparable data.

Part of SafetyIQ's EHS glossary: plain-English definitions of workplace health and safety terms.

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