Use internal reporting as the evidence base
Build the public report from the organisation's existing ESG information, rather than developing a sustainability narrative separately from its supporting detail. When Dematic sought to develop its first sustainability report, the process used its rigorous internal ESG reporting function as the foundation. The practical lesson is to make internal reporting the starting point for the account of sustainability commitments and progress. Sustainability reporting can also involve knowledge from across the business: PwC's 2025 findings showed that companies reporting or planning to report under CSRD or ISSB involved an average of 10 separate business functions, both in the US and in the global comparison group outside the US.