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: preparing the sustainability report forces you to look at data that is often scattered across invoices, emails and Excel files.

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