At the end of the 20th century, the concept of sustainable development and sustainability began to be discussed as a threefold result: reflecting on the economic, social and environmental consequences. Non-financial reporting has evolved in response to the growing need to recognize the importance of the social and environmental component of the triple result and has grown in importance over the years. In Croatia, non-financial reporting has become a legal obligation since 2017. In order to make it easier and more comprehensive to introduce non-financial reporting, an entity may decide to use guidelines for the preparation of non-financial or integrated reports. One of the most commonly used guidelines for writing an integrated report are the GRI Guidelines, which are also chosen as guidelines for HZ Cargo reporting. This paper illustrates the introduction of a non-financial report through 4 phases on the example of HZ Cargo: (1) team formation and framework plan, (2) defining the content of the report, (3) collecting data, and (4) creating reports and report presentation. The implementation of an integrated report is researched separately through the entity’s business model, setting the reporting priorities and the threefold result. Finally, the role of controlling throughout the process of introducing non-financial reporting is reviewed and the main hypothesis of the paper is proven, that by incorporating controlling into the implementation and monitoring of non-financial reporting, positive effects in the business can be achieved in the long run. .