Herzig Christian

Sustainability Reporters

Herzig Christian
Centre for Sustainability Management (CSM)
University of Lueneburg, Germany
E-mail: herzig@uni-lueneburg.de

Abstract
Sustainability Reporting has become an emerging issue and the number of companies producing sustainability reports is increasing (e.g. GRI 2002; WBCSD 2002; SustainAbility / UNEP 2004). However, empirical studies (e.g. ECC Kohtes Klewes 2003) indicate that the effects of offering this information do not live up to expectation. One reason is, for instance, that the topics of sustainability reports do not always meet the stakeholders’ information needs (lack of target group orientation). Current debates focus mainly on the development of guidelines, regulations and the measurability of the quality of reports, saying that information has to follow basic principles such as transparency, inclusiveness, completeness, relevance, sustainability context, accuracy, neutrality, comparability, clarity, timeliness, and auditability (cf. e.g. GRI 2002). The necessity of sustainability reporting and accompanying support in form of guidance documents, standards or regulation is not questioned against this background in this discussion paper. Rather the position is taken that there is a need for qualification on the part of those writing these reports. The challenge of sustainability reporting probably cannot be met successfully without investing in those who will be the authors of these reports in the future – sustainability reporters who are able to understand, and manage to combine, the complex content of sustainability with high standards in terms of communication in media-conform ways.

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