This report is based on a survey of over 5,000 Reporters and Readers. The survey was conducted by KPMG, SustainAbility and Futerra, commissioned by the Global Reporting Initiative (GRI). The objectives were to gain insights into why organisations report on their sustainability
performance, and to drive the transparency and accountability of these reports. Reporting will only be successful if an organisation clearly identifies its target audience and fulfils their needs. Our global survey matches that agenda, exploring the views of both Readers and Reporters.