Governance & Policy
Sustainability Report
Definition
A sustainability report is an organisation's periodic publication of its environmental, social and governance performance, impacts, risks and strategy. Evolving from 1990s voluntary environmental reports through GRI-based CSR reporting, it is increasingly a regulated instrument: the EU's CSRD embeds sustainability statements in the management report under ESRS with mandatory assurance, while ISSB-aligned jurisdictions integrate sustainability disclosure into financial filings.
References
(annual, separate or integrated) — mandatory for issuers and LJK (financial services institutions); content minimum: sustainability strategy, sustainability performance overview (economic, social, environmental), board profile re sustainability, responsible business practices.
POJK 51/2017 — Sustainable FinancePOJK 51/POJK.03/2017 · verified 2026-08-22Official text
Source imported for editorial provenance.
This reference provides supporting context for how “Sustainability Report” is defined and used.
Overview
How it is used
The document structures annual reporting cycles, stakeholder communication, ESG data collection, and regulatory compliance across listed and large companies.
Why it matters
The sustainability report is where an organisation's claims become checkable — the document on which trust, or its absence, is built.