This module examines how transparent sustainability and integrated reporting (IR) can create long-term value while addressing issues of fairness and accountability. It introduces the concept of phronetic social science and explores how injustices can arise in IR creation, including the motivations, features, and practices behind them. Participants will analyze the role of stakeholders—who benefits and who may be disadvantaged—while following the IR adoption journey framework, from generation and elaboration to production, championing, and impact. The module also guides learners in developing an assessment framework to identify and mitigate risks of injustice, ensuring that sustainability and reporting practices remain both effective and equitable.