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What is a sustainability report? Why modern businesses cannot ignore it. In an era where global investors are widely and seriously focusing on ESG (Environmental, Social, Governance), a sustainability report has become a crucial document that is no longer just for the organization's “image.” Instead, it is a strategic tool that enables companies to communicate long-term value to stakeholders with greater transparency and credibility. In this article, FDI will take you through a comprehensive understanding of sustainability reports, from their meaning, standards you should know, and preparation methods, to mistakes to avoid, serving as a guideline for those looking for information to prepare a sustainability report. What is a sustainability report? A sustainability report is a document prepared by an organization to disclose performance data related to environmental, social, and governance (ESG) factors. Its main objective is to communicate with stakeholders, including investors, customers, employees, regulatory agencies, and the community. Unlike financial reports, which reflect past results, a sustainability report focuses on showing how an organization manages long-term risks and opportunities, which directly impact its value and long-term competitiveness. Why are sustainability reports becoming increasingly important in 2026 and beyond? The Stock Exchange of Thailand [...]