How to report on this?

Base your sustainability reporting primarily on your strategy (see here). If you do not yet have a strategy, develop one before reporting. Identify your key stakeholders' transparency needs (e.g. customers, investors, regulators) and consider whether to use a reporting standard. Plan the reporting process – from determining who needs to be involved and when, to identifying partner organisations that might support the process.

Create a concept for the report and gather texts and data according to a predefined structure. Aim to cover the following in your report:

• Overall strategy including target achievement and current status;
• How sustainability is embedded in the company;
• For each priority topic: Goal, measures, KPI, categorisation and progress;
• Outlook: Plans for the coming year;
• Key data for the report: Period, scope, data quality, etc.

Allow sufficient time for text quality checks at various hierarchy levels and for data verification. Errors often occur during data collection and aggregation, particularly in early reporting cycles. Publish the report through your usual communication channels and, where appropriate, in target group-specific publications.