Often referred to as ‘integrated reporting’ – it integrates strategy, governance and sustainability along with financials. Sustainability reporting is a process that assists organisations in understanding the links between sustainability-related issues and the organisation’s plans and strategy, goal-setting, performance measurement and managing change towards a sustainable global economy – one that combines profitability with social responsibility and environmental care. The final product of this process is a sustainability report where the organisation reports on the most critical (or material) aspects of the organisation’s economic, social and environmental impacts and the relation of those with its performance.