What type of information is included in sustainability reporting?

Sustainability reporting encompasses a wide range of information that provides insight into an organization’s environmental, social, and governance performance. The correct choice reflects the inclusion of both financial and non-financial information.

Financial information typically includes quantitative data on resource allocation, economic impacts, and financial viability, which can reveal how sustainability initiatives influence a company’s bottom line. Non-financial information, on the other hand, covers qualitative insights such as corporate social responsibility efforts, environmental impact assessments, and stakeholder engagement activities. This holistic approach allows stakeholders to understand not only the economic performance of a business but also its contributions to social and environmental sustainability.

While qualitative and quantitative information are indeed components of sustainability reporting, they do not fully capture the breadth of financial data that is also critical to stakeholders making informed decisions. Therefore, the inclusion of both financial and non-financial information is vital for portraying a comprehensive view of organizational performance in sustainability.