We have studied a number of characteristics which aid in making sustainability reports more credible.

Information in credible reports is

  • accurate;
  • relevant; and
  • complete.

Furthermore, complete information is

  • material;
  • balanced; and
  • comparable.

All these characteristics are found in various degrees in reports.

Click here to see a page from Dow Chemical Company’s Sustainability Report and answer the following questions by reading the selection:

1) Can you find balance (both accomplishments and challenges) discussed in the selection?

2) Does Dow quantify any of the challenges and report any negative performance?

3) Do you consider the discussion about the acquisition relevant? Why?

4) Are any performance standards discussed?

5) In the section titled “Managing risks and opportunities aligned with sustainability”, can you pick out three areas that you feel are material?