BSR: Triangles, Numbers, and Narratives - A Proposal for the Future of Sustainability Reporting
This report examines the relationship between sustainability reporting, sustainability performance, and informed decision making. This infor from discussions with sustainability practitioners at BSR member companies and other companies over the past two years.
This report centres on two main items: first, summarizing the main features of sustainability reporting that can improve sustainability performance and enable informed decision making, and second, proposing a conceptual model for the future of sustainability reporting based on a triangular structure and a key performance indicator (KPI) and key performance narrative (KPN) table.