The Organizational Scope of Reporting Varies Substantially

Sustainability reports have been written to cover a company s 

The scope of the report should reflect the interests and information needs of the intended target audience(s). For example, investors will likely be most interested in a report that covers a company s entire operations and focuses on key financial risk issues. Local residents will likely prefer to see information presented at the facility level, allowing them to consider the performance of their local facility relative to other facilities owned by the company. 

As public reporting evolves, a number of companies are experimenting with different mechanisms to allow the reader to focus on the organizational scope of greatest interest to them. Interesting approaches include  

3 There are Sound Business Reasons Why Companies are Reporting 

Effective corporate reporting can play an important role in attracting investment and protecting markets. In the current era of highly mobile capital, companies are using 

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