GLOSSARY
Sustainability report
A sustainability report is a periodic disclosure — usually annual — of a company's environmental, social, and governance policies, activities, and performance metrics, often prepared against an international standard such as GRI. Unlike financial statements, many companies not legally required to publish one choose to do so voluntarily.
Why it matters for Tier-2/3
A large corporate customer may ask a supplier for similarly formatted data or an abbreviated report to include supply-chain information in its own report. A Tier-2/3 supplier doesn't need to write a full report right away — turning the most commonly requested items (emissions, safety, human-rights policy) into data first makes future requests much easier to handle.
Related
Informational only — this does not replace an official ESG evaluation. Independent content; not affiliated with or endorsed by any framework organization.