Stakeholders expect corporations to be responsible global citizens and want proof of effort. Sustainability reporting, or non-financial factor reporting, demonstrates performance and assists with strategic decision-making.
By Robin Byrd

As stakeholders insist on more transparency in corporate performance, reporting practices are changing. Businesses are increasingly reporting on financial and non-financial factors to build trust and improve business performance. Non-financial information includes measures and reporting on environmental, social and economic indicators, which also embrace human rights and ethics. Linking the non-financial factors to operations a....