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Best Practices and Common Pitfalls

What credible reports get right — and where others fall short

Writing a sustainability or impact report isn't just about compiling data. It's about earning trust. The best reports are clear, relevant, and grounded in reality. Weak ones tend to say too much or too little or avoid the complex parts.

This article outlines what high-quality reports consistently do well, common traps to avoid, and how to improve from one year to the next.

What Credible Reports Get Right

They focus on what matters

Start with a materiality assessment. Identify the most relevant topics based on your organization's impacts and stakeholder expectations — and structure your report around them.

Ask yourself: Have we prioritized the topics that actually define our impact?

They show progress on clear goals

List your sustainability goals and report on them year-over-year. Include long-term and near-term targets, and be specific about the current status. Visual dashboards help.

Example: "Target: Net zero by 2030. Status: 42% emissions reduction as of 2024."

They acknowledge what isn't working

Credible reports don't hide setbacks. If something fell short, explain why — and what will change. This builds more trust than spinning only positive stories.

"We missed our 2024 diversity hiring target due to delayed implementation. A new sourcing strategy is now in place for 2025."

They connect with stakeholders

Show how employee, customer, community partner, or investor input shaped your decisions. Include quotes, feedback, or a short section on "What we heard / What we did."

They follow known standards

GRI, SASB, TCFD, BIA, and UN SDGs are widely recognized. Choose the frameworks that fit your audience, and be explicit about how you've used them. Include indexes if relevant.

"This report follows the GRI Standards (Core option) and includes SASB metrics for the financial sector."

They involve leadership

Include a CEO letter or executive statement with a credible, balanced tone. Sustainability shouldn't feel like a side project — link it to your strategy.

They're readable

Use headings, plain language, and visual aids to keep readers engaged. Tables, charts, and callout boxes help break up dense sections.

Where Reports Go Wrong

Overstating impact

Greenwashing can be subtle. If a claim doesn't have numbers or context behind it, leave it out — or back it up. Don't fill a report with only small wins.

Avoid: "We're a leader in sustainability."

Better: "We reduced emissions 15% year-over-year and rank in the top quartile for our sector."

No clear focus

Trying to cover every possible topic dilutes the message. A report that rambles across 40 initiatives is more challenging to trust than one that goes deep on 10 material areas.

Data without context

Publishing a spreadsheet isn't enough. For each metric, include a short explanation of what changed and why it matters. Make data make sense.

Technical language or ESG jargon

If readers need a glossary to get through the first page, it's a problem. Avoid acronyms unless they're familiar, and use simple, direct language.

Instead of: "Aligned with SBTi Scope 3 methodologies…"

Say: "We're working to reduce indirect emissions across our value chain, following international climate guidelines."

Hiding negative news

If stakeholders already know about a controversy, skipping it in the report damages credibility. Address it briefly and explain your response.

"In 2024, we received a compliance warning related to wastewater discharge. Corrective actions were implemented within 30 days."

Poor structure or formatting

Long paragraphs, tiny fonts, and no visuals are a recipe for reader fatigue. If your PDF is over 30 pages, ensure it's skimmable with a summary and navigation tools.

Not accessible

Many reports are still published in a PDF-only format. Use a web-friendly, accessible format if possible. Check here for tools to build an accessible report. 

No link to business strategy

Sustainability reporting should tie into how your organization creates long-term value — not feel like a separate narrative. Show how ESG goals connect to business goals.

Improving Over Time

Start with what you can do well

If your first report doesn't have perfect data or complete frameworks, that's okay. Focus on quality over quantity — and be transparent about where you're still building.

"This is our first year reporting Scope 3 emissions. Categories 1 and 11 are included; others will follow the next cycle."

Ask for feedback

Surveys, internal reviews, or advisory group input can help refine your following report. Consider a feedback email at the end:

"What would you like to see in our next report? sustainability@yourorg.com"

Learn from strong examples

Look at reports from organizations similar to yours. Look at how they visualize goals, explain challenges, or align with standards—no need to reinvent the wheel.

Final Thought

A strong sustainability report doesn't need to be flashy. It needs to be focused, transparent, and honest. The best ones read like a briefing from a responsible organization — not a brochure.

If you're not sure whether to include something, ask:

Does this help a stakeholder understand what we're doing, how it's going, and where we're headed?

That's the whole point.