You may have heard me mention that I love first time reports. A first report is always an achievement, overcoming many new hurdles, organizationally and practically, to source and disclose sustainability information. First reports need a level of dedication, persistence, creativity and vision that enables everything to come together in the best way it can. Some first reports are very slick; they adopt the latest advanced reporting practice, the most widely used standards and bring a fresh design approach. Others are more basic and an obvious (painful) first effort at transparency. Either way, I have an extra helping of respect for first time reporters. So, as 2022 draws to a close, and we expect regulation and market forces to drive more companies to report in 2023 and beyond, this post is about how first timers are faring, and if they have learned from 30+ years of reporting practice.