TEMPLATE B    The business    case for    sustainable    development TEMPLATE C    Standardized    reporting

Objective: building trust, information and education

Audience: general public, shareholders, socially responsible investors

Availability: on the web and in printed form

Writing and Presentation: More graphics than text on each page. Points should be made in a very concise manner. No short forms (e.g. sulphur dioxide not SO₂). Limited presentation of concepts and general policies.

1. Table of contents illustrating how different sections fit together (important for clarity of message).
2. Description of company - what it does, location, number of employees, where stock is traded (educates public about the company).
3. Statements from CEO and senior executive in charge of sustainability reporting (identifies sustainability as a corporate priority).
4. Statement of how company values/vision — including profit and growth — are linked to sustainability (illustrates commitment and understanding of the sustainability concept).
5. Overview (could be a two-page diagram) of how company activities fit together under a sustainability umbrella (demonstrates awareness of internal links and cause/effect relationships across areas of activity).
6. Explanation of how sustainability reporting is accomplished (reporting team should be accountable to the Board of Directors; flow-chart or description of how sustainability policy and implementation can be tracked throughout the company; acknowledge deficiencies and indicate how things will improve in the future - e.g. training).
7. Summary of company-specific sustainability challenges and achievements (requires a strategic evaluation of the key factors that make a difference in progress on sustainability; detailed analysis shows commitment).
8. Statement of targets for key sustainability indicators (derived from international standards (e.g. ISO 14,000 series), national regulations and company's voluntary measures).
9. Aggregated data (in trend line form, if possible) to support statements in section 7.
10. Site-specific data for problematic or exemplary conditions (illustrates success and willingness to face problems head-on therefore increasing likelihood of finding solutions).
11. Results of external audit (internal audits do little to build credibility with the public).
12. Going beyond what is expected — e.g. update on employee or community awards program for innovations that help with company progress towards sustainability (optional but effective in building and demonstrating commitment).
13. Feedback form (make most interesting positive and negative comments available on web site and have staff reply where needed).
14. Identify who to contact for more information.
15. Glossary of technical terms.