What’s being reported?

While annual report is one of the financial statements presented to investors and shareholders
about the gained achievement in a period and sets goal for the next term, sustainability report is
generated for different kinds of audience and is considered as a non-financial report to assess
potential risks and describes the efficiency of the company in other dimensions rather than
finance aspect. Therefore, these two reports have their own differences. First of all, it is indicated
that Zespri Green Kiwifruit provides overviews result of a financial year, highlights the
achievement compared to the corresponding figures of preceding years and introduces the goal
for the next period. Whereas, Air New Zealand shows out the viewpoint of the managers, gives
information about the sustainable framework, issues, achievement and up-coming solution to
develop its success in the sustainability report. To be more specifically, Zespri Green Kiwifruit’s
annual report focuses on presenting the effectiveness of its project. It is favorable by the
company to improve social development through supporting health communication with
scientific data formed by its clinic trials. The company promotes the positive impact of the
excellent nutritional Kiwi components on the digestive health, which leads to the consumer
demand for more products. By contrast, the sustainability report of Air New Zealand presents
the figures about achievement and sustainable value to the company’s development. The
company announces in the report that they set the mission as minimizing the climate change
effect by fuel efficiency improvement, carbon reduction and afforestation, biofuels and electric
vehicles uses and protecting the New Zealand natural capital by reducing waste and plastic uses.

From analyzing the annual report of Zespri Green Kiwifruit and the Air New Zealand’s
sustainability report, besides the differences, it is not difficult to identify the similarities between
the two papers. It is stated by the GRI corporate leadership group on reporting 2025 that there are
future trends in sustainability report that people pay more attention to climate change, human
right, wealth equality, and data and technology (GRI, 2017). Both of the reports from Zespri
Green Kiwifruit and Air New Zeland share the same concern in applying some of these new
trends. Regarding human rights, both of the firms spend a part in their report to present about this
content as compliance and ethics (Zespri) or sustainable framework about people (Air New
Zealand) with an attempt to create a progressive workplace with ensured benefits. Moreover, it is
safety of customers that both of the two company set as its engagement to their customers during
its development. While Zespri determines its international-recognized food safety systems, Air
New Zealand ensures People safety covering health, safety and wellbeing of its contractors and
customers. These criteria help users of the report can evaluate the performance of the two firms.

GRI (2017) Future trends in sustainability reporting [online]. Available from:

https://www.globalreporting.org/resourcelibrary/GRI-CLG_Report-FutureTrends2025.pdf.
[Accessed 30 March, 2019]