What type of information is primarily included in a sustainability report?

A sustainability report primarily includes environmental, social, and governance (ESG) data because it aims to provide stakeholders with an overview of an organization's performance and impact in these three critical areas. Such reports serve as a transparent account of how businesses manage risks and opportunities related to sustainability and can include metrics on greenhouse gas emissions, resource use, labor practices, community engagement, and corporate governance issues. This information is essential for stakeholders, including investors, customers, and regulatory bodies, who are increasingly looking for responsible and sustainable business practices.

Other types of information, while they may be relevant to a company’s overall strategy or operations, do not focus on sustainability in the same way. Human resources policies might touch upon some aspects of social governance but lack the broader environmental and governance context. Sales forecasts and market analysis reports are largely concerned with business performance and market positioning, which do not typically address the broader sustainability impacts that the GRI framework emphasizes. Thus, the inclusion of ESG data is what makes sustainability reports distinct and vital for understanding a company's commitment to sustainable practices.