What is the main function of a sustainability report?

The primary function of a sustainability report is to communicate sustainability efforts and goals. This report serves as a tool for organizations to transparently share their sustainability practices and performance with stakeholders, including investors, customers, employees, and the broader community. It highlights the company's achievements, ongoing initiatives, and future targets related to environmental, social, and governance (ESG) aspects. By doing so, a sustainability report fosters accountability and encourages stakeholder engagement regarding the organization's impact on society and the environment.

In the broader context of corporate communication, while evaluating employee performance, tracking financial performance, and disclosing marketing strategies are important, they do not align with the specific purpose of a sustainability report, which is centered on sustainability-related information.