Environmental, Social and Sustainability Reporting on the Web: Best Practices

摘要

Increasingly, companies are issuing their sustainability and related reports in electronic format. Web-based reports have many advantages, not least in reduced distribution costs. However, research shows stakeholders are frustrated by reports that are difficult to navigate, search and read, and which are generally user-unfriendly. Bearing these thoughts in mind, Next Step Consulting and the Association of Chartered Certified Accountants (ACCA) have developed a Guide to Best Practice, which outlines the most effective approaches for web-based sustainability reporting. In developing the Guide, current reporting activity was surveyed to analyse how electronic reporting is developing as well as comparing reporting media. In carrying out the research, the focus was on how leading firms are using various elements of web reporting, both basic and advanced, exploring how to reach target audiences and fulfill their expectations, and outlining the relevant criteria for the ACCA Reporting Awards. The seven deadly sins of web reporting identified by the Guide include "death by download", failure to promote the site, placing reports where they cannot be easily found, and discouraging feedback and dialogue. This article is an edited version of the full Guide. The full Guide includes many examples of best practice, together with a comprehensive glossary and resources section.