Financial Report Sustainability Report
Financial statements use footnotes to provide additional detailed information that cannot be included on the face of the financial statements themselves. Footnote notation leads the reader to a specific location in the notes and makes access easy. An index in a sustainability report is not a perfect comparison to notes in financial statements.  However, an index, even though less detailed than financial statement notes, helps in the following ways:

  • explains precisely which sections and indicators are included in the report; and
  • provides a location, saving the reader time in finding a specific discussion of performance.

What Happens in Practice?

Danisco, a food ingredients (e.g. sweeteners) company, based in Denmark provides its index based on the Global Reporting Index (GRI) and shows on which page each section or indicator can be found. Click here to view.

Go to the index to save time in locating a topic of choice in a sustainability report. Organizations using GRI are required to provide an index showing the location of each section and indicator in the report.