Transparent reporting allows businesses to demonstrate accountability, track progress, and build trust with stakeholders. Sharing information about social and environmental impacts shows a commitment to responsible business practices and supports informed decision-making by customers, investors, employees, and regulators. It also enables businesses to benchmark performance, identify areas for improvement, and contribute to broader sustainability goals.

To ensure meaningful transparency, businesses should regularly report on their key environmental, social, and governance (ESG) impacts — including emissions, resource use, labour practices, and community engagement. Reports should include both achievements and areas for development, as well as progress toward defined targets.

Where possible, data should be supported by recognised frameworks (such as GRI, ESRS or SBA) and independently verified to enhance credibility. Even small businesses can start by sharing key metrics and actions on their website or in stakeholder updates. By embedding transparent reporting into regular business practice, organisations show leadership, build stakeholder confidence, and drive continuous improvement.

Do you publicly report on your organisation’s social and environmental impact, including progress toward targets, and has the data been independently verified?

• Information on where to find details on social and environmental performance
• Evidence of third-party verification (e.g. Limited or Reasonable Assurance Report)