Defining the reporting objectives

The first step in the reporting process is for the company to determine reporting objectives. These should form a strategic base that will guide the company’s future work in developing its report.

In particular, the objectives should define:

• The report’s overall purpose and ambition level
• The report’s target audience(s)
• The accounting principles that will support the credibility, transparency and accountability of the report

> See the "Step-by-step" guide for further information.