Testing a Maturity Grid for Assessing Sustainability Reports

Sustainability reporting could be seen as output of sustainability performance management. This paper tests a maturity grid assessing the reporting structure quality of 39 sustainability reports - Are the right sustainability impacts reported and is the performance reported in the right way for easy interpretation? Students and one of the authors carry out the assessment. Results indicate a low level of maturity and that it is difficult to make sense of sustainability reports. Results from carbon emission reporting indicate that only some 10% of the reports provide usable results. A new version of the maturity grid has been proposed.