The Good Reporting Library: 15 Sustainability Reports to Inspire

The Good Reporting Library: 15 Sustainability Reports to Inspire

What does good sustainability reporting look like?

As reporting requirements grow more complex, companies face a growing challenge: producing disclosures that meet technical expectations while remaining clear, useful and engaging.

The Good Reporting Library, created by Context, brings together 15 sustainability reports that offer practical inspiration for reporting teams. Rather than defining a single model of best practice, it showcases different approaches and ideas that organisations can adapt to their own reporting.

What makes good sustainability reporting?

The library explores five areas that can make reporting more effective: narrative and storytelling, materiality reporting, data transparency and visualisation, design and reader experience, and framework alignment.

Across each area, Context highlights three reports that stand out, alongside a practical checklist and tips for improving your own reporting.

It is designed as a source of ideas rather than a blueprint. The examples show how different organisations tackle different reporting challenges, from connecting sustainability to business strategy to making complex disclosures easier to navigate.

15 reports. Five areas of good reporting.

The 2026 edition features reporting examples from companies including Nestlé, Novo Nordisk, Heathrow, Tesco, Audi, Nationwide and others.

Explore the library to see what stands out, why it works and what you can apply to your next sustainability report.

Download The Good Reporting Library here.

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Good reporting is also about credibility

Strong sustainability reporting is not simply about presenting an organisation’s ambitions well. The claims behind them need to be credible, evidence-based and capable of standing up to scrutiny.

Poorly substantiated environmental claims, unrealistic commitments or language that overstates progress can expose organisations to accusations of greenwashing and, depending on the circumstances and jurisdiction, regulatory or legal consequences.

This makes experience and governance around sustainability reporting increasingly important. Targets should be grounded in evidence, claims should be supportable, and reporting teams should understand the regulatory frameworks and expectations that apply to the organisation.

The best sustainability reports therefore do more than communicate progress. They create a clear connection between ambition, evidence, action and accountability.

Case study: Hospitality sector

In one hospitality-sector review, a GAA advisor examined a company’s 2024 ESG report and assessed publicly available evidence supporting its reported sustainability practices and performance.

The review found areas where independent evidence was difficult to establish. Water management was one area of particular interest, given documented water-supply pressures at the destination. This raised important questions about how reported sustainability performance could be independently substantiated against local operating conditions.

The case illustrates why sustainability reporting should connect claims and data to credible evidence, transparent methodologies and the operational realities in which a business operates.

Need support with your sustainability reporting?

Global Advisory Alliance member firms support organisations across sustainability strategy, reporting and communications - from identifying material issues and developing credible targets to strengthening disclosures and ensuring sustainability claims are clear, evidence-based and defensible.

Get in touch with GAA to discuss how our advisory firms can support your sustainability strategy, reporting, assurance and communications - helping ensure disclosures are credible, evidence-based and able to withstand scrutiny.

Search the GAA Network to find the right sustainability and ESG reporting expertise for your organisation.

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