ESG- or Sustainability Reporting
Sustainability reporting is a way for companies to disclose their environmental and social performance, which includes their impact on ESG (environmental, social, and governance) factors. In some jurisdictions, sustainability reporting is mandatory for companies of a specific size. However, even when it’s not mandatory, customers, investors, and potential employees increasingly demand information about the sustainability performance of companies. An ESG report is a type of sustainability report focusing on a company’s environmental, social, and governance impact.