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An ESG report or sustainability report is a report published by a company or organization on environmental, social and governance (ESG) impacts. It allows the company to be more transparent about the risks and opportunities it faces. It is a communication tool that plays an important role in convincing skeptical observers that the company's actions are sincere. The growing importance of sustainability reporting is supported by the fact that investors and other stakeholders are calling on companies to disclose more about their sustainability and environmental, social and governance strategies.
Many legislative documents requiring companies to disclose non-financial information are currently being prepared or have entered into force:
- REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 establishing a framework to facilitate sustainable investment (EU Taxonomy Regulation applicable from July 2020);
- Corporate Sustainability Reporting Directive (CSRD, Draft)
- Directive on Corporate Sustainability Due Diligence (CSDD, draft)
- Legislative proposals of the European Commission for sustainable products (draft)
