ESG Reporting

ESG reporting is the disclosure of environmental, social, and governance data by organisations to stakeholders including investors, regulators, customers, and employees. It has evolved from voluntary sustainability reports to mandatory regulatory filings. Major frameworks include GRI (impact-focused), ISSB/IFRS (investor-focused), CSRD/ESRS (EU double materiality), BRSR (India), and SEC climate rules (US). The convergence trend is moving toward interoperable global standards while maintaining jurisdiction-specific requirements.