An essential feature of a good sustainability report is its ability to draw connections across different areas of an organisation. At a minimum, the expectation is for sustainability reports to demonstrate a strong relationship between the various materiality topics, the risks, opportunities, and impact across the entire business.
Secondly, it ensures that the organisation shows connections between the disclosures in the different segments of the report. This connection is often evidenced by a common thread that binds the information provided, giving a complete picture of how sustainability impacts the organisation.
