Sustainability reporting: A guide for boards and leadership

For non-reporting entities, constantly evolving frameworks, standards and guidance can make it difficult to know where to start, or how to progress, on your sustainability reporting journey.

While sustainability reporting can feel overwhelming, it doesn’t have to be. This interactive guide is designed for directors and senior leaders across all sectors who are looking to start, or strengthen, their approach to reporting on non-financial matters. It provides a structured way to approach reporting and includes practical advice, useful resources and examples to guide you and your teams.

It is important to remember that sustainability reporting should not be a tick-box exercise; it can and should create value for your organisation and stakeholders.

Every organisation’s journey will be different. The key is to focus on your aspirations and tailor your approach to what will work for you. As you work through this guide, take the time to reflect, at each step, on what is important to your circumstances.

Whether you’re new to sustainability reporting or looking to take your disclosures to the next level, this resource will help you navigate evolving expectations and create meaningful, credible reports. The guide is designed to help you plan and deliver on sustainability reporting, irrespective of where you are on the journey.

Reporting on sustainability does not have to be difficult, you can start small and progress at your own pace.

"Achieving sustainability goals won’t always be straightforward or go to plan, but you should be honest in your reporting to present a balanced view of the challenges you are facing and the action you are taking to address them." (p. 21)

Produced by Chapter Zero New Zealand in collaboration with foundation partner KPMG, the guide offers a step-by-step approach for boards to lead and support sustainability reporting that aligns with the organisation’s strategy, stakeholder needs and the regulatory context.

The guide also features expert insights from Dentons on legal risks and accountability in sustainability reporting, and from Anthem on how to communicate your sustainability story effectively.

Key highlights include:

• Foundations for reporting: governance, purpose, stocktake, and value
• Building your reporting action plan
• Setting targets and linking to organisational strategy
• Avoiding greenwashing, greenhushing and greenwishing
• Tips for internal capability building and external assurance
• Overview of New Zealand and international reporting frameworks

Directors are encouraged to use the "plan on a page" tool with their leadership teams to prioritise actions and embed sustainability into core governance practices.