A sustainability report is a document where a company presents, in a structured way, its data and practices in environmental, social and governance (ESG) areas.

It's not a statement of intentions. It's a document with concrete data: how much was consumed, how many people are employed, what policies are in place.

What it's for in practice

• Responding to bank requests — more and more financial institutions ask for ESG data as part of credit assessments or access to green financing.
• Responding to larger clients — large companies subject to the CSRD need to report on sustainability across their supply chain. If you're a supplier, they will ask for this data.
• Participating in tenders and certifications — many public and private tenders are starting to include ESG criteria in their evaluation.
• Getting a clear view of your own company — the process of creating the report forces you to look at data that is often scattered across invoices, emails and Excel files.

The report is not an end in itself. It's a tool that serves concrete business purposes.