Getting started with sustainability reporting: lessons from practice and leadership

Sustainability reporting can feel daunting for boards, but it doesn’t have to be. That was the theme explored in the recent Chapter Zero New Zealand webinar, which built on the release of the Sustainability Reporting Guide developed with KPMG, with support from Anthem and Dentons.

The session brought together four panellists with deep practical experience: Sanel Tomlinson, Partner at KPMG; Carolyn Kerr, CEO and Co-founder of Anthem; and directors Angela Dixon and Kate Beaumont-Smith. Together, they offered directors a grounded perspective on how to begin the journey, with a focus on clarity, connection and credibility rather than compliance.

The discussion opened with a reminder that sustainability reporting is not an end in itself; it is a governance tool to help boards clarify purpose, strengthen strategy and build trust with stakeholders. As Tomlinson put it, “It is not about putting out a report . . .  It is about being honest, and it’s about being transparent.” Reporting, she said, should reflect meaningful progress, not perfection: “Start small. Look at the ambitions that you want to achieve . . . and then you focus on the metrics that actually will show that you are making progress.”

Boards were encouraged to begin with what they already know – taking stock of existing data, policies and community initiatives – then refining that information into a few key indicators that support decision-making. Tomlinson emphasised that boards need to “get the board on board”, treating sustainability as a strategic issue rather than an operational add-on. Leadership tone and accountability, she said, are essential for any lasting change.

For Anthem’s Kerr, the opportunity lies in turning data into a story. “Clear, consistent, transparent communication doesn’t just meet the expectations; it strengthens relationships, positions your organisation as responsible, and, better still, potentially a leader”. She encouraged directors to use sustainability reporting to build connection with stakeholders explaining what matters, why it matters and how the organisation is learning along the way. Transparency, she said, “shows maturity . . . acknowledging what we haven’t yet achieved often drives greater engagement than simply presenting that glossy picture of success”.

Dixon reminded boards to be realistic about capability and resources. “You can’t turn water into wine,” she said. Directors must agree their risk appetite, decide how far and how fast they want to go, and ensure the right people are in place.

Kate Beaumont-Smith brought that pragmatism to life. At Ruralco, she said, the board began by mapping goals on a colour-coded spreadsheet to identify where early progress was possible and where effort should build over time. Their co-operative model, she explained, means staying close to the farming and local communities they serve. “We’re very closely connected to our stakeholders . . . so for us it’s about maintaining the reputation, being part of the community, not just with farmers but also in the town. We want to make sure that what we are collecting from stakeholders is actually important. We’re not wasting their time.”

Reflecting on the realities of the primary sector, she described sustainability as “a bumpy road”, with progress varying from year to year depending on conditions. For boards, it was a reminder that sustainability is a long-term journey requiring patience, consistency and realistic expectations.

Throughout the conversation, language and framing emerged as critical. Terms like ‘climate’ or ‘ESG’ can alienate audiences if they sound abstract or political. But when reframed around stewardship such as soil quality, water use and employee wellbeing, the same ideas become everyday practice. Boards were encouraged to communicate in plain language, be open about their intent and report progress even when it’s imperfect.

While only around 200 entities in New Zealand are currently subject to mandatory climate-related disclosures, many more are now being asked to provide sustainability information through investors, supply chains and regulators. This creates space for voluntary reporters to set their own pace, building capability, demonstrating accountability and embedding good practice before regulation requires it.

Ultimately, sustainability reporting is about embedding long-term thinking into governance. As Kerr noted, when organisations communicate openly, “we build credibility. And what does credibility do . .  it creates trust”. Boards that treat reporting as a tool for engagement rather than compliance are more likely to cultivate the relationships, data discipline and cultural confidence that underpin resilience.

Take-home points for directors

• • Start with purpose: Be clear on why sustainability matters and how it supports long-term strategy and resilience.
  • Go slow to go fast: Build strong foundations, gather reliable data and set credible assumptions before expanding.
  • Focus on what counts: Choose a few metrics that genuinely inform decisions and demonstrate progress.
  • Act, measure, improve: Treat sustainability as continuous learning, not a one-off report.
  • Communicate with credibility: Be transparent about challenges as well as successes and align messages with purpose and audience.
  • Reporting is also about governance: it is a means to strengthen accountability, trust and value creation, not just compliance.

As the Sustainability Reporting Guide concludes, every organisation’s journey will be different. What matters is taking the first step: start where you are, be honest about what you know and keep it connected to strategy. The rest will follow as governance maturity and organisational capability grow.