This module examines the principles and practices of sustainability reporting with an emphasis on transparency and accountability. It explores how legislative frameworks, particularly in the European Union, shape reporting requirements and the assurance role of auditors in building trust. Students will also consider how sustainability standards support reliable and comparable disclosures. Special attention is given to the growing impact of artificial intelligence in reporting—its potential to enhance transparency as well as the challenges it introduces. By the end of the module, students will be able to critically assess sustainability reports and understand the evolving landscape of reporting in this context.