Sustainability reporting should disclose which metrics under the triple bottom line?

• A. Economic, environmental, social
• B. Employee satisfaction
• C. Only financial
• D. Environmental metrics

Answer: (A)

Sustainability reporting uses the triple bottom line, which requires metrics across three pillars: economic, environmental, and social. This provides a full picture of a company’s performance, not just financial results. Economic metrics show financial performance and value creation; environmental metrics track impacts like emissions, energy use, water, and waste; social metrics cover worker well-being, safety, diversity, community impact, and stakeholder engagement. Focusing only on employee satisfaction narrows the social dimension, while reporting only financial or only environmental metrics omits two of the three pillars. A complete sustainability report presents all three areas to reflect overall sustainability performance.