Crash Course on Sustainability Reporting

Reporting on social and environmental performance

This short unit introduces sustainability reporting as an accounting and governance subject rather than only a communications exercise. It starts from the wider context of sustainable development and then looks at how a company reports its social and environmental performance.

Core concepts

• Triple bottom line accounting
• External reporting to outside stakeholders
• Internal reporting and how it feeds business decisions
• The role of assurance in checking sustainability information

Who should watch

Accounting and finance students, and anyone who will prepare or review sustainability disclosures, will find the framing useful. Because it is a crash course, follow it with fuller material on the reporting standards you need.