The sustainability report is the main tool available to companies to communicate, on a voluntary basis, their performance or impact in environmental, social and corporate governance matters. The information included in the sustainability report is relevant for both internal and external stakeholders (customers, suppliers and/or potential investors).
One of the most effective tools for communicating the commitment to responsible and sustainable development are Sustainability Reports, in which organisations report on their development in economic, social and environmental terms (triple reporting). The most widely accepted international reporting standard for the preparation of Sustainability Reports is that proposed by the Global Reporting Initiative (GRI), which defines basic principles and content for the preparation of Sustainability Reports, based on a common framework for all organisations that wish to report on these issues, and proposes a series of indicators in the economic, social and environmental spheres.
A Sustainability Report should provide a balanced and reasonable picture of sustainability performance, presenting results obtained within the corresponding reporting period, taking into account the commitments, strategy and approach adopted by the organisation. It is an essential tool for all companies committed to sustainability and the environment.
Primarily, it represents a letter of introduction for the company, providing a multidisciplinary view of the organisation and giving its stakeholders and future investors the opportunity to learn about its global situation, as well as its commitment to social responsibility.
EURO-FUNDING, EXPERTS IN SUSTAINABILITY REPORTING
At Euro-Funding we are experts in selecting the focus of your sustainability report. We take care of creating the structure, calculating the indicators and drafting the report to ensure that legal obligations are met.
INTERNAL
EXTERNAL
In order to elaborate and detail a sustainability report, it is necessary to follow a series of guidelines to carry it out:
1. Assign tasks: It is necessary to establish a person in charge of planning, communication with other areas of the company and project management. The preparation of a sustainability report requires obtaining information from all the company’s departments, so it is essential to obtain an adequate amount of documentation related to the company’s economic results, its products and services and its environmental performance.
2.Planning: After assigning and organising tasks, the company’s Corporate Social Responsibility strategy and the different actions being carried out in this area are reviewed. It is also a determining factor to pay attention to the organisations’ stakeholders, especially to their needs and expectations in order to be able to respond to them in an organised way.
3.Identifying the contents: Once the information on who will be responsible for the project and its main executors is available, and the company’s strategy has been reviewed, it is time to start drafting the report. At this point it is essential to decide on the total number of indicators to be included, which ones will be applied to the organisation and which ones will be reported.
4. Report preparation: Once these indicators are available, it will be necessary to analyse their quality and assess their inclusion in the document. With all this information, it is time to prepare the report and choose the form in which it will be presented. This will require the preparation of a draft that will be reviewed by all the areas involved, so that the company has a document ready for publication and dissemination.
5. Verification: Once published and disseminated, the organisation may voluntarily opt for verification of its GRI report, whenever it deems it appropriate.
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