Business Buckle up for sustainability reporting 2.0: Here are the trends we will be seeing in 2020 Updated : October 15, 2019 05:03 PM IST To understand what is beyond sustainability reporting, we need to understand that it is a ‘process’ and the report is an ‘outcome’. The current reporting mechanisms miss out on assessing how much externalities are impacting the business. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.