Reporting against objectives begins with the quality of the objectives themselves. You cannot meaningfully report progress towards a goal that is vague, unmeasurable or undated. Well-formed CR&S objectives share the characteristics of SMART goals: they are specific, measurable, achievable, relevant and time bound. A weak objective such as “reduce our environmental impact” cannot be reported against. A strong one such as “reduce Scope 1 and 2 emissions by 30% by 2030 against a 2020 baseline” can. Two elements are essential: a baseline, which is the starting point against which progress is measured, and a target, which is the defined end point. Without both, progress cannot be quantified. (Bitesize Learning, n.d.; Sustainability Directory, 2025)
Once objectives are well defined, several techniques are used to report delivery against them. The most fundamental is reporting performance against target and baseline: stating the target, the baseline, the current position, and the gap or progress between them. The major reporting standards now require this; the ISSB standards, for example, require organisations to disclose the metric used, the specific target set, and performance against each target with an analysis of trends. Trend reporting shows the direction of travel over multiple periods, revealing whether progress is accelerating, stalling or reversing. (IFRS Foundation, 2024)
Visual and status-based techniques make progress quick to grasp. RAG status (red, amber, green) classifies each objective by whether it is on track (green), at risk (amber) or off track (red), allowing a reader to see at a glance where attention is needed. Dashboards bring multiple objectives together in a single view, combining metrics, targets and status indicators. Variance analysis quantifies the gap between planned and actual performance and helps explain why it has arisen. Milestone reporting tracks progress against the interim steps on the way to a long-term target, which is essential for goals set years into the future, a 2040 net zero commitment is meaningless without near-term milestones to report against along the way. (ProjectManager, n.d.; Science Based Targets initiative, 2024)
A crucial principle is the honest reporting of under-performance. Reporting against objectives is only credible if it reports missed targets as openly as achieved ones. An organisation that quietly drops a target it is failing to meet, or reports only the objectives it is achieving, undermines the trust that reporting is meant to build and increasingly exposes itself to accusations of greenwashing. Credible reporting against objectives states plainly where the organisation is behind, explains why, and sets out what will be done in response. Restating or revising a target should always be explained, never done silently. (Plan A, 2024; IFRS Foundation, 2024)
The second half of effective reporting is communicating progress to different audiences, because the same performance data serves very different needs. A board needs a concise, status-led summary that highlights risks and decisions required. Investors need data that is comparable, framework-aligned and connected to financial materiality. Employees need a clear, motivating account of how their work contributes to progress. Community members and the public need plain-language explanations of what the organisation is doing and what it means for them. Regulators need evidence of compliance against required disclosures. The skill lies in presenting one honest set of results in the format, level of detail and language that each audience needs. (Plan A, 2024; IFRS Foundation, 2024)
Done well, reporting against objectives closes the loop of the whole data and reporting cycle covered in this learning cycle. Objectives are set, data is collected, managed and analysed, progress is tracked and reported, and the insights from reporting inform the next round of objectives. This makes reporting against objectives not an end point but a driver of continuous improvement, the mechanism through which an organisation holds itself accountable for its commitments and demonstrates, with evidence, whether its CR&S strategy is working. For the practitioner, it is one of the most visible and consequential reporting skills they will develop. (Plan A, 2024; Science Based Targets initiative, 2024)
Action Point
Take one CR&S objective your organisation has set. Check whether it is reportable: does it have a clear baseline, a measurable target and a deadline? Then consider how you would report progress against it to two different audiences. For example, your board and your wider workforce. Note how the presentation would differ while the underlying truth stays the same and share this with your skills coach. (Bitesize Learning, n.d.; Plan A, 2024)