What is ESG reporting and why does it matter?

“ESG (Environmental, Social, and Governance) reporting is the practice of disclosing a company's performance across environmental impact, social responsibility, and governance practices. Carbon emissions reporting is a core component of the 'E' in ESG. Investors, regulators, and customers increasingly require transparency on climate impact. Frameworks like CSRD, ISSB / IFRS S2, SECR, and CDP mandate or encourage standardised disclosure.”