The Process of Sustainability Reporting

This chapter presents the sustainability reporting process drawing on the hierarchical staged process model.According to this model, the sustainability reporting process include five stages, which involve decisions related tothe following issues: 1) Why does the entity disclose sustainability information? 2) Who are the stakeholders towhom the sustainability report is directed? 3) What information and issues should be included in the sustainabilityreport? 4) How should the sustainability report be prepared? 5) Should the sustainability report be assured?