Sustainable Development Reporting: Striking the balance


30 December, 2002



This report answers the worldwide call on companies for greater accountability and transparency by explaining why and how reporting can help turn the recent wave of boardroom scandals into renewed boardroom trust. It is both a guide to help companies produce reports and a policy document offering insights into the reporting standardization debate.

The report’s main purpose is to help companies to understand the added value that reporting can bring to them. It also provides guidance, both to the initiated and the uninitiated, on how to report, thus complementing other initiatives guiding companies on reporting.