Sustainability as indicator of excellence in business Thursday April 01 2021 Summary Fifty or so years ago, corporate reporting consisted of a little more than a profit and loss account and balance sheets. In recent years however, businesses are increasingly being called upon to address social, environmental and economic issues. Fifty or so years ago, corporate reporting consisted of a little more than a profit and loss account and balance sheets. In recent years however, businesses are increasingly being called upon to address social, environmental and economic issues while also disclosing their strategy and information on the context, both opportunities and risks, in which they are working to achieve it.