Sustainability reporting has come a long way. During this time, companies have started to take a more balanced approach to reporting and the evolution of reporting formats to better connect with audiences beyond traditional reporting stakeholders. The main report continues to focus on the WBCSD's evaluation framework, good practice examples and interviews with members. This year, it also looks in detail at the underlying processes and impact of reporters’ activities on three key issues—climate change, water and human rights—through a series of deep dive reports. These deep dives focus on the evolving regulatory and reporting context and explore the underlying processes companies are adopting to address these three key issues, backed up by member case studies which show the links between reporting performance and impact.