In the modern world, which is characterized by uncertainty and accelerated changes, economies face increasing environmental, social and economic challenges. Therefore, sustainable development has become a prerequisite and necessity for the preservation of biological diversity, social stability and economic development. In the first part of the paper, the basic concepts of sustainable development and its historical period are presented. Also, it is explained what the sustainability report contains and what are the regulatory frameworks of sustainability reporting, such as the EU Directive on Corporate Sustainability Reporting (CSRD). The aforementioned regulations set obligations and standards for sustainability reporting. Furthermore, the paper presents trends and practices of sustainability that companies implement in their operations. Furthermore, the goal of this thesis is to investigate and analyze trends and practices in the implementation of sustainability in business, with a special focus on factors that contribute to the successful integration of sustainable strategies in the company. The paper also provides an overview of how companies implement sustainable practices, identifies the main challenges they face, and analyzes them through the initiatives implemented. In the empirical part of the work, through a comparative analysis of the sustainability reports of the companies Lidl Croatia and Kaufland Croatia, the practices implemented by these companies are identified and it is investigated whether the companies are truly sustainable.