Who Should Consider Sustainability? Everyone!
Any organisation or business. Sustainability should be a priority for all organisations both to improve their own business performance and enhance the environment and community they operate in and around.
Legal requirements for reporting apply to companies of significant economic size who are required to prepare and publish an operating and financial review (OFR) designed to improve transparency in the interest of better corporate governance. The OFR will provide shareholders with better and more relevant information on the business, its performance in the past and its prospects for the future.
In Wales, the Welsh Assembly Government has set itself a statutory duty to incorporate Sustainable Development considerations across all areas of its activities.
http://www.sustainable-development.gov.uk/
http://new.wales.gov.uk/topics/sustainabledevelopment/?lang=en