Define "sustainability reporting."

Sustainability reporting is defined as disclosing environmental, social, and economic performance. This type of reporting provides stakeholders—including investors, customers, employees, and the broader community—with insights into how an organization performs in these critical areas. It goes beyond traditional financial reporting, reflecting a company's commitment to sustainable practices and transparency regarding its impacts on the environment and society.

This reporting typically covers a range of metrics related to ecological sustainability, social responsibility, and economic viability. The goal is to communicate the organization's progress towards meeting its sustainability goals and how it is addressing the challenges and opportunities that arise from its operations. By focusing on environmental stewardship, social equity, and economic health, sustainability reporting helps organizations establish credibility, build trust with stakeholders, and navigate the complexities of the modern business landscape.

The other options do not encapsulate the comprehensive nature of sustainability reporting; for instance, one option solely focuses on financial performance, while another suggests an internal review process, neither of which addresses the broader social and environmental impacts that are integral to sustainability reporting.