o:7029 An Innovative Model for Performance Analysis of Sustainability Reports en Abstract: ESG reporting has developed as a global standard of corporate reporting, representing the driver of the implementation of the concept of sustainability in the business model of the company. The findings indicate that despite the existence of internationally accepted standards, many ESG reports suffer from a lack of transparency, inconsistency in the presentation of data and excessive focus on positive aspects, while challenges and risks are often marginalized. The aim of the research is to identify a possible practical framework for analyzing the quality of corporate sustainability reports. The outcome of the research is the formulation of an analytical model based on a three-level scaled assessment of the structure, visualization and information spectrum of sustainability reports. The conclusion of the research is the necessity of improving the assessment methodology through the serious application of standardized metrics, and the contribution of the work is reflected in the creation of practical guidelines for improving the quality of sustainability reporting, as well as in creating a basis for further research in this area. The results may be useful for companies, but also for regulators, investors and all interested stakeholders who strive for a more competent presentation of sustainable business practices. Keywords: sustainability reporting; performance analysis; innovative model. 1552099 10.55817/ROCP5299 2025-02-11T10:31:26.870Z 44 yes 46 Miroslav Čavlin Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu 0000-0001-7465-7441 Veljko Dmitrović person Nemanja Jakovljević person Milan Đurović Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu person 0009-0006-0408-9542 2024 application/pdf 390266 https://unilib.phaidrabg.rs/o:7029 no yes 16 70 1552253 2024 Journal of Agronomy, Technology and Engineering Management 7 6 1276 1287 2024