Eight Principles to Follow for Releasing a High-Quality Sustainability Report
When people read a company’s sustainability report, many may initially be drawn to the overall design, visual components, and writing that shapes the narrative. While these elements are essential to crafting a report that information users find useful, inspiring, and engaging, reports must first and foremost be prepared with credibility top of mind in order to comply with regulatory requirements, measure performance, and build reputation and trust.
Put simply: comprehensive information that allows readers to make informed assessments on an organization’s contributions to sustainable development is at the heart of a high-quality sustainability report, and must be prioritized alongside the writing and design process.
The principles established by the widely used Global Reporting Initiative (GRI) are an excellent place to start. Though organizations preparing their report in accordance with the GRI Standards must apply these principles, they’re extremely helpful to keep top of mind no matter the framework strategy your company or organization uses. In fact, beyond reporting, many of these principles are useful for developing all manner of credible public relations strategies rooted in reliability, transparency, and newsworthiness.
GRI’s eight reporting principles for a high-quality sustainability report include:
Accuracy
The organization must report information that is correct and sufficiently detailed to allow an assessment of the organization’s impacts.
When applying the accuracy principle, ask yourself:
Is the reported qualitative information consistent with available evidence and other reported information?
Have I adequately described data measurements and bases for calculations, ensuring they’re possible to replicate?
Have I ensured the margin of error for data measurements does not inappropriately influence the conclusions of information users?
Have I indicated which data has been estimated and explained techniques used for estimation?
Balance
The organization must report information in an unbiased way and provide a fair representation of the organization’s negative and positive impacts.
When applying the balance principle, ask yourself:
Have I presented information in a way that allows information users to see negative and positive year-on-year trends and impacts?
Have I distinguished clearly between facts and the organization’s interpretation of facts?
Have I omitted relevant information concerning negative impacts or overemphasized positive news or impacts?
Have I presented information in a way that is likely to inappropriately influence the conclusions of information users?
Clarity
The organization must present information in a way that is accessible and understandable.
When applying the clarity principle, ask yourself:
Have I considered specific ability, language, and technology accessibility needs of information users?
Have I presented information in a way that users can find the information they want without unreasonable efforts (e.g. by including a table of contents, maps, or links)?
Have I presented information in a way that can be understood by users who have reasonable knowledge of the organization?
Have I avoided or explained abbreviations, technical terms, and other jargon?
Have I presented information in a concise way and aggregated information where useful without omitting necessary details?
Have I used graphics and consolidated data tables to make information accessible and understandable?
Comparability
The organization must report information consistently to enable an analysis of changes in the organization’s impacts over time and an analysis of these impacts relative to those of other organizations.
When applying the comparability principle, ask yourself:
Have I presented information for the current reporting period and at least two previous periods, as well as any goals or targets that have been set?
Have I used accepted international metrics and standard conversion factors, where applicable, for compiling and reporting information?
Have I maintained consistency in the methods used to measure and calculate data and explained the methods used?
Have I maintained consistency in the manner of presenting the information?
Have I reported total numbers or absolute data (e.g., metric tons of CO2 equivalent) as well as ratios or normalized data (e.g., CO2 emissions per unit produced) to enable comparisons?
Have I provided contextual information (e.g., organization’s size, geographic location)?
Have I presented the current disclosures alongside restatements of historical data to enable comparisons if there were changes from previously reported information? If restatements of historical data are not provided? Have I explained the changes to provide contextual information?
Completeness
The organization must provide sufficient information to enable an assessment of the organization’s impacts during the reporting period.
When applying the completeness principle, ask yourself:
Have I presented activities, events, and impacts for the reporting period in which they occur?
Have I omitted information that is necessary for understanding the organization’s impacts?
Additionally, as part of the completeness principle, if the organization consists of multiple entities (e.g., a parent entity and its subordinate entities), the organization is required to explain the approach used for consolidating the information.
Sustainability Context
The organization must report information about its impacts in the wider context of sustainable development (i.e., development that meets the needs of the present without compromising the needs of future generations).
When applying the sustainability context principle, ask yourself:
Have I drawn on objective information and authoritative measures on sustainable development (e.g., scientific research)?
Have I reported information about impacts in relation to sustainable development goals and conditions (e.g., reporting total greenhouse gas emissions as well as reductions in relation to the goals set out in the Paris Agreement)?
Have I reported information about impacts in relation to societal expectations and expectations of responsible business conduct set out in authoritative intergovernmental instruments (e.g., UN Guiding Principles on Business and Human Rights)?
If my organization operates in a range of locations, have I reported information about impacts in relation to appropriate local contexts?
Timeliness
The organization must report information on a regular schedule and make it available in time for information users to make decisions.
When applying the timeliness principle, ask yourself:
Have I found a balance between the need to make information available in a timely manner and ensuring the information meets the requirements under other reporting principles?
Have I ensured consistency in the length of reporting periods?
Have I indicated the time period covered by the reporting information?
Verifiability
The organization must gather, record, compile, and analyze information in a way in which the information can be examined to establish its quality.
When applying the verifiability principle, ask yourself:
Have I set up internal controls and organized documentation in such a way that individuals other than those preparing the reported information can review them?
Have I documented the decision-making process underlying the organization’s decision-making process in a way that allows for the examination of the key decisions and processes?
Have I designed systems in a way that can be examined as part of an external assurance process?
Am I able to identify the original sources of the reported information and have I provided reliable evidence to support calculations?
Am I able to provide representation from the original sources of the reported information attesting to the accuracy of the information?
Have I avoided including information that is not substantiated by evidence unless it is relevant for understanding the organization’s impacts?
Have I provided clear explanations of any uncertainties associated with the reported information?
Learn More
Applying these principles alongside thorough writing and detailed design will set any organization on a path to releasing a successful report. For additional information on GRI and the eight reporting principles, visit www.globalreporting.org. Or reach out to the Uplift team (hello@theupliftagency.com) to learn more.
The Uplift Agency
Uplift builds strategies, programs, and communication campaigns that advance ESG in workplaces, supply chains and communities.
We know how to navigate the road ahead because we’ve already been down it – 90 percent of our team has led environmental or social programs in corporations or nonprofits. Because ESG is all we do, our services are more comprehensive and integrated than most firms.
