Sustainable reporting is the process that organisations use to disclose information on their sustainability performance and environmental impact. The aim of sustainable reporting is to provide a comprehensive view of an organisation’s sustainability performance and communicate the impact of its operations and activities on people, the planet and future generations. Sustainable reporting focuses on environmental, social and governance factors, which are often referred to as ESG factors. Sustainability reporting can take different formats and focus on different areas of sustainability, including integrated reports and corporate social responsibility (CSR) reports. These types of reports typically disclose information on an organisation’s sustainability strategy, governance, operations, products and services, supply chain and stakeholders. Sustainability reporting helps organisations to demonstrate their dedication to responsible and sustainable business practices, engaging with stakeholders and communicating the impact of their operations and activities on the environment, society and the economy.