About ESG Reporting

ESG reporting refers to the practice of disclosing a company's environmental, social, and governance (ESG) performance and impact to stakeholders such as investors, customers, employees, and regulators. ESG reporting is an important tool for companies to demonstrate their commitment to sustainability and responsible business practices, and to demonstrate they understand the risks arising from their operations and supply chain.

The environmental aspect of ESG reporting includes a company's impact on the natural environment, including its use of resources, energy consumption, greenhouse gas emissions, and waste management practices. The social aspect includes a company's impact on society, including its labor practices, human rights, community engagement, and product safety. The governance aspect includes a company's internal policies and practices, including its board structure, executive compensation, risk management, and corporate ethics.

ESG reporting can take various forms, including annual reports, sustainability reports, standalone ESG reports, and disclosures in financial filings. ESG reporting frameworks such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and Task Force on Climate-related Financial Disclosures (TCFD) provide guidelines and standards for companies to follow in their ESG reporting.