Sustainability Reporting and Communications

CHAPTER 6

Report Formatting and Presentation

While the formatting and presentation of financial reporting has become somewhat standardized due to regulatory requirements, the development and maturation of professional financial accounting standards and long-standing expectations of consumers of such information, there is no particular template in terms of format, length, and details that applies to sustainability reports and one can find a wide array of creative approaches to presenting information related to corporate social responsibility (CSR). The persons responsible for preparing sustainability reports should seek out and review comparable reports prepared by peer companies in order to get a sense of how information might be presented and, ...