Environmental, Social and Governance (ESG) initiatives represent a fundamental shift in the ethos of business worldwide. Driven by consumers, investors and other stakeholders, governments are now addressing the impact of business operations on the environment and society by establishing uniform standards and reporting requirements. As a result, ESG has become a formidable compliance requirement and a critical element in companies' strategic decision-making. The impact of ESG compliance is naturally relevant to Chief Data Officers (CDOs) and Chief Sustainability Officers (CSOs). In addition to leading data governance and compliance efforts, these leaders are often tasked with integrating ESG principles into the core activities of their organizations. As such, their roles become drivers of sustainable and responsible business practices. As ESG initiatives reshape the corporate world, understanding the value proposition of ESG reporting becomes more important. (Laurent Dresse)