While it is true that for most smaller organisations reporting it is not (yet) mandatory to make a sustainability report; your enterprise is part of a bigger value chain, and within the chain most likely some of your partners will have a reporting obligation.
Making your own sustainability report will make doing business with you easier, give you an advantage over your competitors and strengthen your partnerships.
Sustainability reporting is a great way to reflect on your companies strategy. Going through an impact, risk and opportunities assessment usually brings interesting point of view to light, and they can be instrumental in positioning your company for future success.
Having a clear and well implemented ESG strategy will boost your corporate image and might give you an edge towards suppliers, clients and employees. So there is definitely profit in sustainability reporting.
Not having the people or the knowledge is a valid argument, especially for smaller organisations. But this is where outside consulting can help. For expertise and for manpower; and as you pay for a clearly defined deliverable, you do not need to have people on the payroll.
As you see, there are good reasons to start your sustainability journey sooner rather than later. Please leave me a comment or a message if you want a free consult on how to start.