In recent years, the health of our planet has risen up the agenda of governments and business leaders the world over. As a result, sustainability or Environmental, Social and Governance (ESG)1 reporting has also moved to the forefront as part of a wider focus on transparency and trust. Companies are under pressure from stakeholders to disclose their sustainability strategies and performance in detail, and voluntary reporting is giving way to regulations that will impact companies of all sizes worldwide in the coming years. This white paper aims to provide leaders with essential information on non-financial reporting requirements. It unveils insights on reporting behavior from Bureau Veritas’ 2022 global survey on sustainability reporting, and outlines the key elements of good reporting.