Develop an accountability plan for sustainability reporting

Sustainability reporting by organisations, like other forms of reporting, requires an accountability framework across an entire organisation. For example, there are instances where the board of directors is not aware or familiar with its organisation's sustainability report.

If the leadership of an organisation is not providing governance and oversight, there can be little reliance placed by stakeholders on those reports. An easy way to imagine the required accountability framework is to use the analogy of financial reporting.