Sustainability Reporting Award

For the purposes of an entry in the ARA Sustainability Reporting Award, a sustainability report may be a printed or online report. Organisations must enter the ARA General Award to be eligible to enter the Sustainability Reporting Award.

Sustainability reports come in various forms including corporate social responsibility, corporate responsibility and sustainable development reports and may be separate from, or combined with, an annual and/or integrated report.

To receive a Gold Sustainability Reporting Award, a sustainability report must:

a) Achieve overall excellence in sustainability reporting

b) Provide high-quality coverage of most aspects of the ARA Criteria

c) Provide full disclosure of material sustainability topics relevant to the organisation

d) Explain pertinent legislative and regulatory requirements and how they are addressed

e) Be a model report for other organisations to follow.

To receive a Silver Sustainability Reporting Award, a sustainability report must:

a) Provide quality coverage of most aspects of the ARA Criteria

b) Provide effective disclosure of material sustainability topics relevant to the organisation

c) Explain pertinent legislative and regulatory requirements and how they are addressed.

To receive a Bronze Sustainability Reporting Award, a sustainability report must:

a) Provide satisfactory coverage of most aspects of the ARA Criteria

b) Provide disclosure of material sustainability topics relevant to the organisation

c) Explain pertinent legislative and regulatory requirements and how they are addressed.

Sustainability Reporting Award Criteria

The Sustainability Reporting Award criteria are grouped in three elements: Report Content; Credibility and Quality; and Communication.

Report Content (45% of marks)

A high-quality sustainability report will enable a reader to form a complete view of the organisation’s sustainability performance, impacts and management approach. The reader will be able to develop a understanding of the organisation in terms of what it does, its operations, its governance structure and processes and its approach to ethics and integrity.

The criteria to assess the Report Content of a sustainability report are:

a) Organisation context and profile: reporting on an organisation’s size and scale, operating locations, significant activities, brands, products and services

b) Supply chain: reporting on an organisation’s supply chain and any policy and initiatives to reduce supply chain impacts

c) Economic, environmental and social impacts: reporting on an organisation’s sustainability impacts for material topics as well as reporting within the broader sustainability context

d) Management approach: reporting on an organisation’s management approach for material topics covering:

i. Reporting on strategy, policies, commitments, responsibilities, resourcing, grievance mechanisms, and specific actions, such as processes, projects, programs and initiatives

ii. Reporting against goals and targets

iii. Reporting on how the management approach is monitored and evaluated

e) Governance: reporting on governance structure, sustainability responsibilities, governance processes and risk management

f) Ethics and integrity: reporting on an organisation ethics, values and behaviours

g) Innovation: any innovations in sustainability reporting?

Credibility and Quality (35% of marks)

A high-quality sustainability report depends on a credible and robust reporting process to identify, explain and report against material sustainability topics. Stakeholders will be identified including stakeholder interests and engagement approaches and responses.

Importantly, the report will provide balanced commentary and reporting will be able to be compared across reporting periods. The report will also have undergone some form of assurance to further demonstrate credibility in reporting.

The criteria to assess the Credibility and Quality of a sustainability report are:

a) Reporting process: effectiveness of reporting on the reporting process, how material topics were identified and the report boundary (including if the report draws on international standards or guidelines for sustainability reporting)

b) Stakeholder engagement: effectiveness of reporting on key stakeholders, interests and engagement approaches

c) Balance: reporting on both positive and negative performance

d) Comparability: of reporting across reporting periods

e) Assurance: has the report been subject to assurance (including if the report draws on international assurance standards)?

Communication (20% of marks)

A high-quality sustainability report will have an effective layout and appearance and will be easy to read, navigate and find information. There will be appropriate linkages with other corporate information and reporting and it may feature innovative communication approaches.

The criteria to assess the Communication of a sustainability report are:

a) Layout and appearance: effectiveness of sustainability report structure and design, and the appropriateness of the mix of text, charts, illustrations, infographics, photos and video

b) Readability and length: is the report readable and easily understood with a target audience and summary or overview

c) Navigation and linkages with other corporate reporting: ease of navigation, a report index and linkages with other corporate information and reporting

d) Accessibility: how accessible is the sustainability report, such as in Braille, large print, electronic format on an accessible website, and available in different language(s) relevant to the identified audience?

e) Feedback mechanisms: is a reader able to provide feedback and is there a key contact?

f) Use of technology in communication: have any innovative communication approaches been used?