The current convergence of public pressure, government regulation and investor scrutiny has led to an explosion of information requests and reporting approaches to satisfy stakeholder needs. While this has made sustainability reporting an imperative for business, it has created a significant burden for reporters.

Good reporting enables companies to show how they have integrated sustainability into their business and to communicate the value of their work. This year, Reporting matters presents the evolution in reporting that WBCSD and its members want to see in response to the increasing complexity of the reporting landscape.

In the main report, we provide insights that aim to help companies navigate the new context through the lens of materiality, judgement and visual language. The three addendum reports explore distinct aspects of reporting:

• The role of risk and governance in internal decision-making and external disclosure;
• How sustainability strategy and target-setting is evolving as we approach 2020; and
• The future of digital reporting and emerging technologies.