I was hired a project intern to work on a Pakistani manufacturing company's sustainability report. Although I understood the gist of sustainability reporting, I had never heard of a company in Pakistan publishing a report, nor had I expected them to. I didn't think that it was fair to "strike parallels between Pakistan and developed nations of the world" and also understood that "in a country that has been ravaged by terrorism and whose government considers defense a greater priority than environmental protection and sustainability," organizations may be investing in what I considered being more important things for development.

However, I learned that sustainability and development go hand in hand. Naseer Memon – chairperson of Strengthening Participatory Organization Pakistan was quoted in 2012: "Environmental sensitivities and community rights are flagrantly violated in public infrastructure projects. As a matter of fact, the recent flood disasters have exposed the country’s vulnerability due to faulty development paradigms." These floods, among others, demonstrated Pakistan's extreme vulnerability to climate change and showed the true cost of unsustainable development. Although it may be quick and cheap, unsustainable development is only a stop-gap measure and does not build towards a future of the very people that it aims to protect fast and inexpensively.

This means sustainability reporting, however, small a part of an organization it may seem, is extremely important. Just to clarify: "A sustainability report is a report published by a company or organization about the economic, environmental and social impacts caused by its everyday activities. A sustainability report also presents the organization's values and governance model, and demonstrates the link between its strategy and its commitment to a sustainable global economy."

The fact that the company that I worked for was publishing its first sustainability report signified an encouraging shift towards a more sustainable economy. To me, it was a way to hold organizations accountable for their everyday activities but it can actually help companies too.

Global reporting states that "sustainability reporting can help organizations to measure, understand and communicate their economic, environmental, social and governance performance, and then set goals, and manage change more effectively. A sustainability report is a key platform for communicating sustainability performance and impacts". All of this improves efficiency of the company

Another significant aspect of it is that these reports demonstrate increased transparency, which allows banks, customers, and governments to trust organizations more. This is particularly helpful for foreign investors, so sustainability reporting could actually increase foreign direct investment in Pakistan and contribute to economic development!

Sustainability reporting can improve internal processes in the company and external stakeholder relations. It helps a company's reputation as well.

However, sustainability reporting can only do all these things if gathering and communicating data is done right. Turns out, this kind of reporting is an art. First, a company should follow a "unified standard" that allows it to be fairly judged. This tends to be the Global Reporting Initiative (GRI) Sustainability Reporting Framework.

Publishing a report also means that companies should genuinely gather data about themselves, whether or not it shows them in a positive light. This means the report should be authentic.

The report then should not just state this data, but frame it to show how it impacts their surroundings.

Lastly, a company should also include topics that are material or significantto the company instead of topics that they are comfortable with. For example, a manufacturing company should discuss its waste management at the factory more than its transition to a paperless environment in the head office.

Authenticity, impact, and materiality: these are known as the AIM model that Elaine Cohen (a corporate social responsibility consultant and sustainability reporter) uses to assess sustainability reports.

Overall, Pakistan's companies may have bigger priorities than sustainability (and reporting their attempt at it). However, sustainability reporting benefits both these companies and the economy as a whole, so hopefully the encouraging shift that I've witnessed continues!