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How can you prioritize the interests of your sustainability reporting audience?

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Sustainability reporting is a way of communicating your organization's environmental, social and governance (ESG) performance to your stakeholders. It can help you build trust, enhance your reputation, and attract investors. But how do you know what your audience wants to see in your report? How do you balance the needs and expectations of different stakeholder groups? Here are some tips on how to prioritize the interests of your sustainability reporting audience.

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Levent Ergin

Chief Climate, Sustainability & AI Strategist | Global Head of ESG Partnerships | Keynote Speaker & Thought Leader |…

1 Know your purpose

Before you start writing your report, you need to define the purpose and scope of your sustainability reporting. What are the main goals and objectives of your report? Who are the intended readers and users of your report? How will your report align with your organization's vision, mission, and values? How will your report comply with the relevant reporting standards and frameworks? Answering these questions will help you clarify the focus and direction of your report, and avoid wasting time and resources on irrelevant or redundant information.

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Levent Ergin

Chief Climate, Sustainability & AI Strategist | Global Head of ESG Partnerships | Keynote Speaker & Thought Leader | DEAL High Level Data Expert, United Nations Science Business Policy Forum
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It’s important to distinguish the difference between ESG and Sustainability reporting where the audience, disclosure requirements and metrics will differ. The audience for Sustainability will typically be customers, employees, suppliers & the community whereas for ESG, it will typically be investors, regulators and analysts. For disclosures, sustainability reporting is typically voluntary reporting whereas ESG is regulatory reporting. In terms of the metrics disclosed, sustainability typically covers a broad range that can include social impact metrics, supply chain practices or employee engagement metrics whereas for ESG, these are typically specific metrics such as Green House Gas emissions, diversity & inclusion, board diversity, etc.

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2 Identify your stakeholders

Your sustainability reporting audience may include a variety of stakeholders, such as customers, employees, suppliers, investors, regulators, media, NGOs, and communities. Each stakeholder group may have different interests, concerns, and expectations regarding your ESG performance. To prioritize your audience, you need to identify who are the most important and influential stakeholders for your organization, and what are their information needs and preferences. You can use stakeholder mapping tools, surveys, interviews, or workshops to gather feedback and insights from your stakeholders, and segment them according to their level of interest and influence.

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Levent Ergin

Chief Climate, Sustainability & AI Strategist | Global Head of ESG Partnerships | Keynote Speaker & Thought Leader | DEAL High Level Data Expert, United Nations Science Business Policy Forum
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Through this stakeholder identification process and gathering feedback, the companies will be able to understand where they have concentration of ESG risks, which can have a material impact to the organisation.

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3 Choose your material topics

Material topics are the ESG issues that are most relevant and significant for your organization and your stakeholders. They reflect the impacts and risks that your organization has on the environment and society, as well as the opportunities and challenges that you face in achieving your sustainability goals. To prioritize your material topics, you need to conduct a materiality assessment, which involves analyzing the internal and external factors that affect your ESG performance, and engaging with your stakeholders to understand their perspectives and priorities. You can use materiality matrices, ratings, or indicators to rank and visualize your material topics, and disclose them in your report.

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Levent Ergin

Chief Climate, Sustainability & AI Strategist | Global Head of ESG Partnerships | Keynote Speaker & Thought Leader | DEAL High Level Data Expert, United Nations Science Business Policy Forum
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As part of the materiality assessment, it’s also critical to evaluate the ESG Disclosure regulations mandated by the regulator in each country such as ISSB S1 & S2, ESRS, CSRD, TCFD, etc. Then it’s important to evaluate the new and emerging ESG supply chain regulations which may impact the business such as the German Supply Chain Act, EU Corporate Sustainability Due Diligence Directive or US Forced Labour Preventation Act as some examples. Lastly, companies also need to be aware sustainability taxonomies that need to align to which requires companies to report on their revenue, capex and opex aligned to the countries’ taxonomy regulations.

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4 Tailor your content and format

Once you have selected your material topics, you need to decide how to present them in your report. You need to tailor your content and format to suit the needs and expectations of your audience, and to communicate your ESG performance effectively and transparently. You can use different types of content, such as narratives, data, graphs, charts, tables, case studies, stories, or testimonials, to highlight your achievements, challenges, impacts, and future plans. You can also use different formats, such as print, online, interactive, or multimedia, to make your report accessible, engaging, and user-friendly.

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Levent Ergin

Chief Climate, Sustainability & AI Strategist | Global Head of ESG Partnerships | Keynote Speaker & Thought Leader | DEAL High Level Data Expert, United Nations Science Business Policy Forum
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It’s critical to be able to demonstrate that you have the same level of controls on your ESG Sustainability data as you do with financial reporting data, because with ESG data, it will form part of companies annual financial statements. This means that the ESG data will be subject to audit, assurance and carbon assurance verification requirements. It’s critical for companies to have robust ESG Data Management capabilities in place to mitigate the risks of getting fines for ESG Misstatements, due to lacking data governance controls.

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5 Seek feedback and improvement

After you publish your report, you need to evaluate its quality and impact, and seek feedback and improvement for your next report. You need to measure and monitor how your report is received and used by your audience, and how it influences their perceptions and actions. You can use various methods, such as surveys, interviews, focus groups, web analytics, or social media, to collect and analyze feedback and data from your stakeholders, and identify the strengths and weaknesses of your report. You can also use benchmarks, best practices, or standards to compare and improve your report, and to keep up with the latest trends and innovations in sustainability reporting.

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6 Here’s what else to consider

This is a space to share examples, stories, or insights that don’t fit into any of the previous sections. What else would you like to add?

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How can you prioritize the interests of your sustainability reporting audience?

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1 Know your purpose

2 Identify your stakeholders

3 Choose your material topics

4 Tailor your content and format

5 Seek feedback and improvement

6 Here’s what else to consider

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