1. why they should consider producing a stand-alone sustainability report;
2. who would, or should, be the main stakeholders to whom the sustainability report is directed and why;
3. how to determine what information to disclose to the key stakeholders identified above (part 2), keeping in mind the required judgements that need to be made about the appropriate 'reporting boundary' of the organisation;
4. whether information the organisation currently collects (see the fifth dot point above) should be publicly disclosed, and what additional information of a social and/or environmental nature should be collected and disclosed; and
5. which reporting framework should be applied in developing the sustainability report, and why the particular reporting framework is considered appropriate to the organisation and its stakeholders.