Key findings – sustainability reporting

Trends we've seen

What's changed this year? Where are reporters doing a good job? And which areas are lagging behind?

• Telling a story - the overall quality of reporting has improved across sectors, with more companies using reporting as an opportunity to tell their sustainability story, rather than a compliance exercise

• Progressive disclosure - the use of digital channels to provide detail that sits outside 'the report' is becoming more routine

• Targets - more reports feature sustainability targets, though these are frequently too qualitative

• Assurance and standards - there's been more extensive use of external assurance and compliance with GRI guidelines

• Stakeholder engagement - remains weak in terms of evidence of impact and dialogue

• KPIs - clearly defined KPIs are still largely absent, and data remains patchy for much of our sample

• Interactivity - there's plenty of room for improvement in online reporting, with baffling user journeys being common practice, signposting leaving a lot to be desired, and limited usage of online dialogue and interactivity