In spite of efforts from bodies such as the Organization for Economic Cooperation and Development and GRI to push for standard reporting formats, no two sustainability and EHS reports are the same.

The reasons can be obvious. Reporting on different processes such as mining and paper production or addressing different audiences can have a major impact on report format and data presentation. Differences can also result from more subtle aspects such as inexperience or poor writing and presentation skills.

The following reporting templates group suggested report elements around three basic approaches, each aiming for a different main objective:

TEMPLATE A
   Creating a positive impression (public/stockholder relations)

TEMPLATE B
   The business case for sustainable development

TEMPLATE C
   Standardized reporting

Main Index

Introduction

Issues

Trends

Best Practice