What to Report and How Considering Sustainability Metrics

Kristjan Jespersen, Paige Olmsted

Research output: Book/ReportReportResearch


Sustainability reporting has strategic and operational advantages for an organization and is increasingly sought after or even required by clients, investors, stock exchanges, and governments. Sustainability reports generally include environmental and social data connected to company practices and impact, plans for continued improvement, and the management structures that exist to facilitate these changes. Many frameworks and guidance materials exist to help those new to reporting develop necessary processes and procedures. This document provides guidance and resources to support building a sustainability report, highlighting frameworks and tools for the palm oil sector in particular. The Global Reporting Initiative is the most commonly used framework in sustainability reporting. “Materiality” is a concept central to their process, and sustainability reporting in general, which helps companies understand what is most important to report on. This document explains the GRI materiality process, including examples from palm oil companies. It also describes reporting standards and sustainability tools such as the UN Global Compact, Sustainable Development Goals, highlighting their connection to the Asian Sustainability Reporting Ratings. This document also includes specific sustainability policies linked to palm oil, as well as tools and indicators that support data collection. Demand for sustainability reporting will only increase, and organizations with data collection measures that can generate transparent and credible reports and respond to requests from stakeholders will be poised to reap the economic, environmental, and social rewards of these efforts.
Original languageEnglish
Place of PublicationÅbyhøj
Number of pages39
Publication statusPublished - May 2019
SeriesSustainability Reporting for Palm Oil Companies

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