ESG and Reporting
ESG (Environmental, Social, Governance) reporting transparently communicates an organisation's environmental, social, and governance performance to stakeholders. The field is shifting rapidly from voluntary disclosure to mandatory reporting.
Why it matters
The EU's Corporate Sustainability Reporting Directive (CSRD) and its technical foundation ESRS now require thousands of companies to produce audited ESG reports from 2024 onward. On the investor side, SFDR standardises the sustainability disclosure of financial products.
Core axes
- Environmental: climate, biodiversity, water, pollution, resource use, circular economy.
- Social: own workforce, value-chain workers, consumers, affected communities.
- Governance: business ethics, board structure, sustainability oversight, anti-corruption.
Common frameworks
- EU CSRD + ESRS standards
- ISSB — IFRS S1 (general disclosures) and S2 (climate)
- GRI Standards (global compliance framework)
- TCFD and TNFD (climate and nature risk disclosures)
Double materiality
One of CSRD's most important concepts is double materiality: alongside the ESG topics that affect financial results, organisations must also report on their own impacts on the environment and society. This shifts ESG from a compliance exercise into a strategic management tool.
Related content on this site
Follow ESG and reporting news in News and conceptual guides in the Blog section.