A sustainability report should inform readers about an organization’s
environmental, social and economic performance (GRI 2012). However, there is
no general standard which is used by all organizations reporting on sustainability,
which is why reports vary greatly in quantity and quality. Reports can be utilized
to present just the goals a company sets itself or to indicate positive performance,
which then lacks evidence. Thus, sustainability reports are still regarded with
suspicion by some because there are still companies which use these reports to
improve their image.