Various factors come into play when creating a Sustainable Development report:
-    The approach: how to set about drafting a Sustainable Development report?
-    The stakeholders: what role is allocated to the different stakeholders? How are they involved?
-    Issues and scope: what is the scope of the report? What are the implications of this?
-    Content and indicators: what information is revealed?
-    Data collection: which kind of data capture system has been established?
-    Monitoring of commitments: how is the organisation to account for its CSR commitments?
-    Communication: in what forms are CSR data to be disseminated?
-    Performance issues: what are the performance issues surrounding a Sustainable Development report?