A company is a part of society which both affect and are affected by their environment. Depending on the type of business a company runs, also stakeholders and factors will crystallize as essential to consider and report. Each company works with these issues on their own terms and ambitions, and at their own speed.
A sustainability report includes a company's strategies and risk management for sustainable development, with focus on economic, social and environmental aspects. Responsible and sensible entrepreneurship are the guiding principles as opposed to the hunting of quick results and short-term management of resources.
A sustainability report describes the company's circumstances, goals and achievements of its sustainability work. Sustainability reporting is not about being the best in class in the different sustainability fields, instead, it is about in a transparent manner to describe how the areas considered critical for the business has been handled by the management and the outcomes for what is measured.