They are collecting data, assessing impacts, responding to reporting requirements, engaging stakeholders and preparing increasingly detailed disclosures.

Yet a fundamental question is often overlooked:

Is this information actually improving decisions?

Too often, sustainability information is treated primarily as an output. It is gathered for a report, requested by regulators, reviewed by external advisers or presented to senior management after important decisions have already been made.

The result may be a technically complete report, but not necessarily a better-run organisation.

The purpose of sustainability information should not simply be to produce better reports.

It should be to enable better decisions.

This principle is already reflected in leading international standards. The GRI Standards enable organisations to report transparently on their most significant impacts on the economy, environment and people, while the IFRS Sustainability Disclosure Standards focus on information that is useful to investors when assessing sustainability-related risks and opportunities that could affect an organisation’s prospects (GRI, 2021a; IFRS Foundation, 2023a). (Global Reporting Initiative)

Together, these perspectives underline an important point: sustainability information should support both accountability for organisational impacts and informed economic decision-making.

From Reporting to Decision-Making

Decision-useful sustainability information helps leaders understand:

• what matters most
• where the organisation has its most significant impacts
• which risks and opportunities require attention
• where the organisation is most vulnerable
• what is changing across its value chain
• where management attention and resources should be directed
• how the organisation can adapt and continue creating value

This requires more than collecting data.

It requires organisations to connect sustainability information with strategy, governance, investment, risk management, operations and accountability.

IFRS S1 reflects this connection by organising sustainability-related disclosures around governance, strategy, risk management, and metrics and targets. It requires organisations to communicate the sustainability-related risks and opportunities that could reasonably be expected to affect their prospects over the short, medium and long term (IFRS Foundation, 2023a). (IFRS)

When properly used, sustainability information can support decisions about:

• products and services
• supply chains
• capital allocation
• market entry
• operational priorities
• workforce planning
• stakeholder relationships
• risk management
• innovation
• long-term strategy

In other words, sustainability information becomes useful when it helps decision-makers determine what to do next.

Transparency Still Matters

This is not an argument against transparency.

Organisations have a responsibility to provide clear, balanced and credible information about their impacts, risks, opportunities and performance.

Transparency strengthens accountability. It enables investors, customers, employees, regulators, communities and other stakeholders to make more informed assessments of an organisation’s conduct and performance.

It can also build trust and reduce the risk of selective, exaggerated or misleading disclosure.

The GRI Standards are explicitly designed to enable organisations to report publicly on their most significant impacts, including positive and negative impacts on the economy, environment and people. They also recognise stakeholder engagement and due diligence as important elements in identifying those impacts (GRI, 2021a; GRI, 2021b). (Global Reporting Initiative)

The G20/OECD Principles of Corporate Governance similarly emphasise the importance of timely, reliable and comparable disclosure in supporting market confidence and informed decision-making (OECD, 2023). (OECD)

But transparency should not be treated as the final objective.

The real value of sustainability information is realised when it also improves governance, informs strategy, strengthens resilience and leads to better decisions and action.

Reporting should therefore serve two connected purposes:

accountability to those affected by or relying on the organisation, and better decision-making within the organisation itself.

Transparency without action may produce visibility but little improvement.

Decision-making without transparency may produce action but insufficient accountability.

Strong sustainability reporting should contribute to both.

Stronger Information Builds Stronger Resilience

Organisations are operating in an increasingly uncertain environment.

Climate impacts, geopolitical disruption, regulatory change, supply-chain instability, technological development, demographic pressures and changing customer expectations are reshaping markets and business models.

Resilience is not simply the ability to survive a crisis.

It is the ability to understand change, anticipate material consequences, adapt intelligently and continue creating value under changing conditions.

The 2023 G20/OECD Principles of Corporate Governance introduced a dedicated chapter on sustainability and resilience. The Principles recognise that governance arrangements should enable companies and investors to consider sustainability-related risks and opportunities and support the resilience of corporations and the wider economy (OECD, 2023). (OECD)

They also state that boards should ensure material sustainability matters are considered and that adequate risk-management processes are in place to address significant external risks, including supply-chain disruptions and geopolitical tensions (OECD, 2023). (OECD)

That requires reliable information.

An organisation cannot strengthen its resilience if it does not understand:

• where it is exposed
• what it depends on
• how its value chain may be affected
• which stakeholders are critical to its success
• where opportunities may be emerging
• how present decisions could affect future performance
• how environmental and social changes could influence its ability to operate

Decision-useful sustainability information allows organisations to identify these matters before they become more disruptive, costly or difficult to manage.

It gives boards and senior leaders a stronger basis for strategic adaptation.

Materiality Must Support Judgement

Materiality is central to this process.

However, materiality should not become a popularity exercise, a box-ticking process or a mechanical compliance task.

The purpose of materiality is to identify the sustainability matters that genuinely require attention, informed judgement and organisational action.

Under the GRI Standards, material topics are those representing an organisation’s most significant impacts on the economy, environment and people, including impacts on human rights. These impacts may arise through the organisation’s own activities or through its business relationships (GRI, 2021a; GRI, 2021b). (Global Reporting Initiative)

From a financial materiality perspective, IFRS S1 focuses on sustainability-related risks and opportunities that could reasonably be expected to affect an organisation’s cash flows, access to finance or cost of capital over the short, medium or long term (IFRS Foundation, 2023a).

A robust materiality process should therefore examine matters across the value chain and consider factors such as:

• the scale and scope of actual and potential impacts
• the severity and possible irremediability of harm
• financial risks and opportunities
• operational dependencies
• stakeholder evidence
• expert input
• regulatory and market developments
• strategic implications
• the organisation’s ability to respond

Stakeholder engagement is important, but materiality should not be determined by counting votes or selecting the issues mentioned most frequently.

Stakeholder input should provide evidence and insight. It should be assessed alongside operational information, scientific and technical expertise, value-chain analysis, financial considerations and management judgement.

A strong materiality process helps leaders distinguish between what is merely interesting and what is genuinely important.

It reduces noise.

It creates focus.

Most importantly, it should lead to decisions, actions, responsibilities and measurable outcomes.

From Disclosures to Value Creation

The strongest sustainability systems follow a clear path:

Disclosures lead to decisions.
Decisions lead to actions.
Actions lead to value creation.

That value should not be understood narrowly.

It may include:

• improved operational performance
• stronger governance
• better risk management
• increased organisational resilience
• greater stakeholder trust
• improved access to markets
• stronger customer relationships
• more reliable supply chains
• improved access to finance
• increased innovation
• new products, services or partnerships
• better long-term strategic positioning

The IFRS Foundation identifies potential benefits from stronger sustainability-related information in areas including governance, business strategy, access to capital, reputation and stakeholder engagement (IFRS Foundation, 2023b). (IFRS)

Good sustainability decisions should strengthen the organisation while also creating value for its stakeholders and the planet.

These objectives should not automatically be treated as mutually exclusive.

A business cannot create lasting value if it ignores the environmental systems, people, relationships and resources on which it depends.

Equally, sustainability initiatives are unlikely to remain effective if they are disconnected from the organisation’s strategy, operating model and economic viability.

The challenge is to identify practical decisions that create balanced and lasting value.

What Organisations Need

Turning sustainability information into better decisions requires several connected elements.

1. Relevant and credible information

Organisations need information that is sufficiently complete, balanced, consistent and reliable to inform judgement.

Large quantities of data are not necessarily useful. Information must relate to the decisions that leaders, investors and stakeholders need to make.

2. A robust materiality process

Materiality should identify the impacts, risks, opportunities and dependencies that genuinely require organisational attention.

It should provide focus rather than simply produce a long list of sustainability topics.

3. Value-chain understanding

Many significant impacts and business vulnerabilities occur outside an organisation’s direct operations.

Organisations therefore need to understand their upstream and downstream relationships, dependencies and exposures.

4. Clear governance and accountability

Boards, executives, operational managers and subject-matter experts must understand their respective roles.

Someone must be responsible for considering the information, making decisions, authorising action and monitoring progress.

5. Competent people

Organisations need people who can collect, assess, interpret and communicate sustainability information.

Training should not merely explain reporting requirements. It should build the capability to apply them in practice.

6. Reliable systems and evidence

Reporting processes must be capable of producing consistent and traceable information.

The evidence supporting disclosures should be sufficiently robust to withstand internal challenge and, where relevant, external assurance.

7. Independent assurance

Where appropriate, independent assurance can strengthen confidence in sustainability information and the processes used to prepare it.

The International Standard on Sustainability Assurance 5000, or ISSA 5000, provides a global, principles-based standard suitable for assurance engagements across sustainability topics and reporting frameworks. Its purpose includes strengthening trust and confidence in sustainability information among investors, regulators and other stakeholders (IAASB, 2024). (IAASB)

These elements should not operate in isolation.

Training, materiality, governance, reporting and assurance should form part of a wider decision-making system.

The Role of Boards and Senior Leaders

Boards should not receive sustainability information only when a report is ready for approval.

By that stage, many important decisions may already have been made.

Boards should use sustainability information earlier, when strategy, investment, risk appetite and resource-allocation decisions are being considered.

They should ask:

• What does this information tell us about the future of the organisation?
• Which assumptions within our strategy may no longer hold?
• Where are we most exposed?
• What are our most important environmental and social dependencies?
• What opportunities are we failing to recognise?
• Which material matters require investment or management attention?
• What trade-offs are involved?
• How confident are we in the quality of the information?
• What decisions should change as a result?
• Who is responsible for ensuring that action follows?

The G20/OECD Principles recognise that boards should guide corporate strategy, oversee risk management and ensure that material sustainability matters are considered as part of their responsibilities (OECD, 2023). (OECD)

These questions move sustainability from the edge of the reporting process to the centre of governance and strategy.

They also make sustainability information more commercially relevant.

The Role of Chambers and Business Organisations

Chambers of commerce and other business organisations can play an important role in making sustainability capability accessible.

Many businesses, particularly small and medium-sized enterprises, face increasing requests for sustainability information from customers, banks, investors, public authorities and larger companies within their supply chains.

Yet many do not have dedicated sustainability teams or the internal knowledge required to respond efficiently.

Chambers can support their members by providing:

• practical awareness
• credible training
• reporting capability
• access to relevant expertise
• shared learning
• examples of good practice
• structured implementation pathways
• access to independent assurance when appropriate

The objective should not be to surround members with more technical language or reporting complexity.

It should be to help them understand what matters, what is expected, what information they need and how sustainability can strengthen resilience, competitiveness and long-term value.

This also creates an opportunity for Chambers to position themselves as practical partners in business adaptation.

My Focus

This is the work I have increasingly chosen to focus on:

I help organisations turn sustainability information into better decisions, stronger resilience and long-term value.

That involves working with boards, senior leaders, Chambers and business organisations to connect sustainability with governance, strategy, reporting capability and credible assurance.

Training builds internal competence.

Reporting frameworks create structure and comparability.

Materiality creates focus.

Governance establishes responsibility.

Assurance strengthens confidence.

Board-level engagement connects the information to strategy, oversight and accountability.

The aim is not to create more reporting for its own sake.

The aim is to make sustainability information useful:

Useful to the organisation.

Useful to stakeholders.

Useful to investors and other users of reported information.

Useful to those responsible for making decisions.

And useful in creating lasting value for the business, its stakeholders and the planet.

The Real Test

The real test of sustainability information is not simply how much is disclosed.

It is what changes because of it.

Did the board make a better decision?

Did the organisation identify an important risk earlier?

Did it understand a significant impact more clearly?

Did it improve an operational process?

Did it strengthen its supply chain?

Did it allocate resources more intelligently?

Did it improve accountability?

Did it build greater trust?

Did it become more resilient?

Did it create long-term value?

If the answer is no, the organisation may have produced information without fully using it.

Sustainability information should not sit only at the end of the decision-making process.

It should help shape that process.

That is where its real value begins.

I welcome conversations with boards, Chambers and business leaders exploring how sustainability information can become more decision-useful, strengthen organisational resilience and support long-term value creation.

Simon Pitsillides is Founder of FBRH Consultants and publisher of SustainCase. He is a board and senior executive adviser specialising in sustainability governance, corporate reporting, strategy and stakeholder value.

He supports organisations in strengthening governance, improving decision-making and integrating sustainability into long-term business strategy. His work focuses on helping boards and leadership teams move beyond compliance by using decision-useful sustainability information to manage risk, build stakeholder confidence and create lasting value.

Simon is a Fellow of the Chartered Institute of Marketing (FCIM), a Fellow of the Institute of Sustainability and Environmental Professionals (FISEP), a Chartered Marketer, and holds an MBA in Marketing. He is also a GRI and ISEP Certified Trainer.

Through FBRH Consultants and SustainCase, Simon combines strategic, commercial and governance expertise with extensive international experience in sustainability reporting, assurance readiness and value creation. He has worked with multinational organisations, financial institutions and public sector bodies across Europe, the Middle East and beyond.

https://www.linkedin.com/in/simon-pitsillides

References

Global Reporting Initiative (GRI) (2021a) GRI 1: Foundation 2021. Amsterdam: Global Reporting Initiative. Effective for reports or other materials published on or after 1 January 2023. (Global Reporting Initiative)

Global Reporting Initiative (GRI) (2021b) GRI 3: Material Topics 2021. Amsterdam: Global Reporting Initiative. Effective for reports or other materials published on or after 1 January 2023. (Global Reporting Initiative)

International Auditing and Assurance Standards Board (IAASB) (2024) International Standard on Sustainability Assurance 5000: General Requirements for Sustainability Assurance Engagements. New York: International Federation of Accountants. (IAASB)

IFRS Foundation (2023a) IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. London: IFRS Foundation. (IFRS)

IFRS Foundation (2023b) Introduction to the ISSB and IFRS Sustainability Disclosure Standards. London: IFRS Foundation. (IFRS)

Organisation for Economic Co-operation and Development (OECD) (2023) G20/OECD Principles of Corporate Governance 2023. Paris: OECD Publishing. (OECD)

The post Sustainability Information Is Only Valuable When It Improves Decisions appeared first on SustainCase - Sustainability Magazine.

What does this mean for our business, and where do we start?

This is where Chambers of Commerce have a powerful opportunity.

Chambers are already close to business. They understand local economic realities, sector challenges, member concerns, export pressures and the need for practical solutions. They are trusted convenors, not distant commentators. That gives them a unique role: helping members turn sustainability pressure into better decisions, stronger resilience, improved credibility and long-term value.

Sustainability needs to speak the language of business

For many business leaders, sustainability can sound abstract, technical or disconnected from commercial reality. When it is presented only as reporting, compliance, environmental responsibility or corporate reputation, it can easily be seen as a burden.

That is the wrong starting point.

The more useful question is: how can sustainability information help organisations make better business decisions?

Used properly, sustainability helps businesses understand their most significant impacts, risks and opportunities. It supports better governance, improved stakeholder relationships, stronger supply-chain positioning, access to finance, operational resilience, market trust and long-term competitiveness.

In other words, sustainability is not separate from business strategy. It is part of how strong and responsible businesses are built.

The GRI Standards support this broader view by enabling organisations of different sizes and sectors to understand and report their impacts on the economy, environment and people in a credible and comparable way (Global Reporting Initiative, n.d.). For Chambers, this is important because members need internationally recognised approaches that can still be applied practically in different business contexts.

Why Chambers are ideally placed to lead

Chambers have three important advantages.

First, they have trust. Members are more likely to engage with a topic when support comes through an organisation they already know and value.

Second, they have reach. A Chamber can support individual businesses while also raising capability across a wider business community.

Third, they have context. Chambers understand the sectors, pressures, opportunities and constraints that shape member decisions.

This gives Chambers a practical economic-development role. They can help members respond to changing expectations without making sustainability feel like an external agenda imposed on business.

The International Chamber of Commerce describes its World Chambers Federation as a global Chamber network connecting and supporting Chambers and their business communities across more than 140 countries and territories (International Chamber of Commerce, n.d.a). The ICC World Chambers Competition also recognises innovative Chamber projects that create beneficial solutions for business communities worldwide (International Chamber of Commerce, n.d.b). This reinforces an important point: Chambers are not just representative bodies. At their best, they are platforms for innovation, capability building and business resilience.

A practical pathway for Chambers: Understand, Learn, Start, Grow, Celebrate, Assure

For sustainability to work for members, it needs to be practical and phased. Most businesses do not need to begin with a complex reporting system. They need a clear route, a manageable first step and continued support.

A Chamber-led initiative can follow six practical stages:

Understand.
Learn.
Start.
Grow.
Celebrate.
Assure.

This pathway allows a Chamber to move from listening to members, to building capability, helping them take action, supporting improvement, recognising success and strengthening credibility.

1. Understand: listen before designing the solution

Every Chamber is different. Every member base is different. A manufacturer, a logistics company, a bank, a construction firm, a tourism business, a food producer, a technology company and a small exporter will not all face the same sustainability pressures.

The first step is therefore to understand the Chamber’s priorities and the realities facing its members.

Short Chamber and member surveys, sector discussions and targeted conversations can identify where support is most needed. Members may be dealing with customer questionnaires, export requirements, access to finance, climate risks, energy costs, labour expectations, supply-chain standards, health and safety issues, regulatory change or the need to communicate more credibly.

This evidence-based approach helps the Chamber avoid generic sustainability activity and instead create a member-focused roadmap.

2. Learn: build knowledge and confidence

Once priorities are understood, members need knowledge. This may include executive awareness sessions, webinars, practical workshops, GRI Certified Sustainability Reporting Training and short briefings on how sustainability connects to resilience, competitiveness and value creation.

The aim is not to turn every business leader into a sustainability expert. The aim is to give members enough clarity to understand what matters, what is expected, what information is useful and how to make better decisions.

When sustainability is explained in business terms, it becomes less intimidating and more useful.

3. Start: make action achievable

Many businesses delay sustainability action because they assume it will be too complex, expensive or time-consuming.

A Chamber can help remove that barrier.

A practical starting point may be a simple workshop that introduces a small number of relevant disclosures, basic templates and step-by-step guidance. This allows members to begin collecting useful information, discussing impacts and risks, and understanding how sustainability reporting can support decision making.

The objective is not perfection. The objective is progress.

Once members take the first step, they are more likely to continue.

4. Grow: provide continuous support

One-off training can be valuable, but continuous support creates deeper member engagement.

Chambers can provide member clinics, expert speakers, practical resources, articles, case studies, monthly updates, access to knowledge platforms and specialist support. This keeps the initiative alive and gives members a reason to remain engaged over time.

This is also where the Chamber’s own value proposition becomes stronger. Sustainability is no longer just an occasional event or training session. It becomes part of a continuing member-service platform focused on competitiveness, resilience and trust.

5. Celebrate: recognise leadership and create visibility

Businesses need recognition when they make progress.

Chambers can celebrate member success through awards, case studies, events, articles, interviews and public recognition. This helps showcase practical examples of responsible business, innovation and value creation.

Celebration also creates strong communication opportunities. It gives the Chamber relevant stories to share, encourages more members to participate and provides sponsors, partners and media stakeholders with credible content linked to real business impact.

This is not superficial publicity. Done properly, it builds momentum and encourages a wider culture of responsible business leadership.

6. Assure: strengthen credibility and trust

As sustainability information becomes more visible, credibility becomes more important.

Members may increasingly be asked to provide reliable sustainability information to customers, lenders, investors, regulators, parent companies or supply-chain partners. This creates a need for better systems, clearer evidence and more confidence in what is reported.

Assurance readiness reviews and independent assurance can help businesses identify gaps, improve reporting quality and build trust.

Global evidence shows that sustainability disclosure and assurance have continued to grow among large companies, with expectations increasingly moving through supply chains to smaller businesses (International Federation of Accountants, 2025). Chambers that prepare members early can help them avoid rushed, reactive and costly responses later.

The commercial opportunity for Chambers

This is not only a member-support opportunity. It is also a strategic and commercial opportunity for Chambers.

A well-designed Chamber initiative can create recurring value through training, workshops, member clinics, premium resources, sponsorships, awards, events, strategic partnerships, assurance readiness reviews and communication opportunities.

However, monetisation must be built on genuine member value. Members will engage when the initiative helps them solve real problems, respond to market expectations, improve credibility, access knowledge, strengthen competitiveness and prepare for the future.

This is where the opportunity becomes especially powerful. The Chamber strengthens its relevance, members build capability, partners gain a credible platform, and the wider business community benefits from stronger resilience and trust.

Why this matters globally

Across the world, business communities are being asked to adapt to changing expectations. The language may differ from country to country. In some markets the focus may be export readiness. In others it may be sustainable finance, supply-chain resilience, climate transition, investment attraction, SME development, responsible growth or national competitiveness.

But the underlying challenge is similar.

Businesses need practical support to understand what matters, take action and communicate credibly.

Chambers can translate global expectations into local business action. They can help members move from confusion to clarity, from pressure to capability, and from isolated activity to long-term value creation.

The opportunity now

Sustainability pressure will not disappear. It will continue to arrive through customers, lenders, investors, regulators, employees, communities and international supply chains.

The question is whether businesses experience this pressure as cost and complexity, or whether Chambers help them turn it into resilience, competitiveness and value.

Chambers are uniquely positioned to make sustainability practical, business-focused and relevant.

By helping members understand, learn, start, grow, celebrate and assure their progress, Chambers can strengthen their role as trusted partners in business resilience and long-term value creation.

The opportunity is not to create more sustainability noise.

The opportunity is to help businesses make better decisions, strengthen resilience and create lasting value for the business, its stakeholders and the planet.

 Simon Pitsillides is Founder of FBRH Consultants and publisher of SustainCase. He is a board and senior executive adviser specialising in sustainability governance, corporate reporting, strategy and stakeholder value.

He supports organisations in strengthening governance, improving decision-making and integrating sustainability into long-term business strategy. His work focuses on helping boards and leadership teams move beyond compliance by using decision-useful sustainability information to manage risk, build stakeholder confidence and create lasting value.

Simon is a Fellow of the Chartered Institute of Marketing (FCIM), a Fellow of the Institute of Sustainability and Environmental Professionals (FISEP), a Chartered Marketer, and holds an MBA in Marketing. He is also a GRI and ISEP Certified Trainer.

Through FBRH Consultants and SustainCase, Simon combines strategic, commercial and governance expertise with extensive international experience in sustainability reporting, assurance readiness and value creation. He has worked with multinational organisations, financial institutions and public sector bodies across Europe, the Middle East and beyond.

https://www.linkedin.com/in/simon-pitsillides

References

Global Reporting Initiative (n.d.) The global standards for sustainability impacts. Global Reporting Initiative.

International Chamber of Commerce (n.d.a) World Chambers. International Chamber of Commerce.

International Chamber of Commerce (n.d.b) World Chambers Competition. International Chamber of Commerce.

International Chamber of Commerce and Sage (2024) Unlocking sustainable finance for SMEs. International Chamber of Commerce.

International Federation of Accountants (2025) The State of Play: Sustainability Disclosure and Assurance: Five Year Trends & Analysis, 2019–2023. International Federation of Accountants.

FBRH Consultants (2026) Partnering with Your Chamber to Create Lasting Value. Internal initiative document.

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