Emerging

ESG Reporting

ESG reporting covers an organization's disclosures on environmental impact, social practices, and governance structure — once largely voluntary, now increasingly required by regulation and investors.

Common frameworks include the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) for voluntary disclosure, while the EU's Corporate Sustainability Reporting Directive (CSRD) now mandates detailed, audited ESG disclosure for a growing scope of companies operating in or selling into Europe. For organizations already running a compliance program, ESG reporting reuses much of the same muscle — evidence collection, control ownership, and audit trails — just pointed at sustainability and governance metrics instead of security controls.