We are living at a turning point. Sustainability has evolved from being merely an ethical commitment to becoming a regulatory requirement and a competitive factor. In this scenario, reporting emerges as the instrument of transparency, the proof of credibility and the compass that guides adaptation to the climate and social transition.
ESG challenges are increasingly complex, and no company faces them without solid internal structures and prepared employees. The Global Reporting Initiative (GRI) emphasizes that effective reporting results from the combination of technical knowledge, analytical capacity, strategic thinking and communication skills. It is up to sustainability professionals to transform scattered data into clear, rigorous and inspiring information.
Among the key competencies, regulatory literacy stands out. Mastering frameworks such as the CSRD, the European Taxonomy, GRI guidelines or VSME standards allows companies to turn obligations into opportunities, anticipate trends and strengthen competitiveness.
Analytical capacity and data management are also essential. Without credible numbers, a report loses value. Mastery of digital tools, interpretation of indicators and integration of information across departments ensure consistency and robustness.
But gathering data is not enough. Strategic thinking is necessary. The value of reporting lies in guiding decisions, anticipating risks, identifying opportunities and aligning ESG objectives with long-term vision. Reports focused solely on compliance are static, whereas strategic ones transform organizations.
Communication is equally decisive. Sustainability comes to life when numbers become narratives that inspire and persuade. Investors demand results, employees seek motivation and communities appreciate openness. Turning data into impactful storytelling builds reputation, trust and social relevance.
However, no skill thrives without solid internal structures, clear processes for data collection and integration, reliable digital tools, defined reporting lines and a culture of transparency. Reporting is not an isolated task: it requires collective mission, cross-functional involvement and a leader with informal authority, empathy and resilience to overcome resistance.
A sustainability report must reflect the company’s reality. For large organizations, this means covering multiple areas and complex operations; for SMEs, it means focusing on the most material topics and the real impacts of the business and its value chain. What matters is not the length of the report, but the coherence, clarity and accuracy of the data.
Finally, external verification adds a strategic dimension to sustainability reporting. As with other types of audits, it ensures that the reported data is reliable and consistent, strengthening the organization’s credibility with investors, clients and partners. In addition to reducing greenwashing risks, it helps identify areas for improvement in internal processes, increases stakeholder confidence and positions the organization as a reference in good governance and sustainability practices. With external verification, a report ceases to be a mere formal document and becomes a true instrument of trust and competitive advantage.
Ivo Robim
Unit Leader | Sustainability and ESG - APCER
Article written under the project AEP Novo Rumo a Norte – Rumo à Sustentabilidade
