Sustainability Reports in the Classroom

The establishment of new international standards and the increasingly demanding expectations of the groups involved will lead to a new context where social commitment, both from an economic, social and environmental point of view, will be equal to the importance of the number of businesses. Sustainability Reports are configured as a tool for companies to transmit their corporate social responsibility. Aspects such as sustainable development, diversity and equality, respect for human rights and support for local suppliers are elements included in this report. Sustainability reports show sustainable waste management, possible reuse, prevention of occupational risks, efficient use of water, and efficient use of energy. It is about going one step beyond accounting information, providing information related to the corporate social responsibility plan and the company’s sustainability report, to show the risks to which they are exposed and responsible when facing their strategies and managing responsibly its resources. We suggest the analysis of sustainability reports as an instrument in our teaching activities that allows students not only to learn about the current situation of the company and propose improvement plans linked to the SDGs (Sustainable Development Goals) but also to suggest new strategies to help companies to develop new sustainability strategies, measures and metrics.