Ace the 2026 SASB Level 1 Challenge – Light Up Your Path to Sustainability Success!

Three to seven months before publication is the window to build a solid, coherent report by making sure the data is solid, the content is well-structured, and the story of performance is clearly told. Collecting and analyzing data (including normalization) ensures you have accurate, comparable metrics across time and entities, which is essential before you shape any narrative. Normalization is particularly important because it puts figures on a like-for-like basis, so year-over-year or cross-unit comparisons are meaningful rather than apples-to-oranges.

At the same time, you adjust and refine report content and reporting processes. This means tuning what metrics and disclosures will appear, ensuring they align with the reporting framework and scope, and making sure the workflow for data gathering, calculation, and review is smooth enough to support finalization. Refining the content and the processes in tandem helps prevent gaps or inconsistencies when you publish.

Evaluating performance and developing the narrative ties the data to interpretation—drawing out trends, strengths, and areas for improvement and turning those insights into a clear, credible story for readers. This step ensures the report communicates what the numbers mean in context and aligns with the company’s strategy and messaging.

External assurance is typically arranged later in the process, once the draft content and underlying data have been prepared and the scope of assurance is defined, so it doesn’t belong in this earlier window.