The sustainability report: Methodological analysis and application to a civil society organization as a management tool.

Abstract

This study described the process of preparing the first sustainability report for a nonprofit civil society organization. To carry out this work, institutional documents were reviewed, key stakeholders were interviewed, and international methodological frameworks such as the Global Reporting Initiative, ISO 26000, and the Global Compact, among others, were evaluated. Of these, the first standard mentioned above was selected due to its broad recognition and flexibility. A preliminary materiality analysis, with the participation of the management team and beneficiary organizations, identified relevant topics related to governance, social impact and environmental protection, and material circularity, as well as gaps in relevant indicators such as carbon footprint, waste management, and economic impact. Despite these limitations, a simplified report was designed for 2024 that made the organization's actions visible and laid the groundwork for more transparent management. It was concluded that the progressive implementation of the model, strengthening internal capacities, and expanding dialogue with stakeholders will facilitate more robust future reporting. This experience demonstrated that civil society organizations can incorporate sustainable management tools, improve their legitimacy, and communicate its social and environmental value.