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ESG

The Basics of ESG Reporting

January 12, 2025
6 minute read
Joshua Worden

Joshua Worden

Summary

A sustainability report is a report published by companies on the environmental, social and governance (ESG) impacts of their activities.

The growing importance of sustainability reports is due to the fact that investors and other stakeholders are calling on companies to disclose more information about their sustainability activities and environmental, social, and governance strategies.

Many new legislative documents on ESG requiring companies to disclose sustainability information have already become effective or are currently being prepared:

  • REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on the establishment of a framework to facilitate sustainable investment (EU Taxonomy Regulation, in force since July 2020)
  • Corporate Sustainability Reporting Directive (CSRD, in force since January 2023)
  • Directive on Corporate Sustainability Due Diligence (CSDD, draft)
  • Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing a framework for setting ecodesign requirements for sustainable products
Diagram of ESG Reporting

Disclosure of information in accordance with the ESRS requires, in addition to the relevant metrics, a description of the company’s existing policies, objectives, and measures. This creates expectations that companies will adopt such policies, objectives, and measures.

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