What should go into our first sustainability report?

Your first sustainability report should combine rigorous internal ESG information with business leaders' expertise to explain the work behind the numbers. Use numerical evidence and the stories behind it to give an honest, human account of your sustainability commitments.

Internal evidence provides the foundation for a human account

Dematic's first sustainability report combined its rigorous internal ESG reporting function with the expertise of its business leaders. A new reporting process used that internal information as its foundation, then drew on leaders' knowledge to tell the stories behind the numbers. The resulting report presented Dematic's sustainability pledges honestly and humanely. For a first report, bring numerical information and operational explanation together, rather than leaving figures to carry the account alone. Business leaders can contribute the knowledge needed to explain the work behind sustainability commitments. PwC reported in 2025 that companies reporting or planning to report under CSRD or ISSB involved an average of 10 separate business functions in sustainability reporting, both in the US and in the global comparison group.

Sources: Credibility in ESG Means Showing Your Work