ESG (Environmental, Social and Governance) reporting is a form of reporting that focuses on a company’s non-financial performance and it includes information on a company’s environmental impact, social responsibility and governance practices.

ESG reporting is not mandatory, but it has become increasingly popular as more investors are considering ESG factors when making investment decisions. This type of reporting is becoming a key tool for companies to showcase their commitment to sustainability, improve their reputation and build stakeholder trust. Additionally, ESG reporting can help companies identify areas for improvement and better understand the risks and opportunities that ESG issues present.