Sustained and high-quality performance depends, in part, on effective measurement, management and disclosure of traditional financial metrics. Other metrics, such as those used to evaluate environmental, social and governance (ESG) performance, can be just as informative on how a business is creating value. Deloitte helps organizations both comply with regulators’ demands and report compellingly to target audiences on the results of their sustainability initiatives. Moreover, Deloitte practitioners bring to sustainability reporting a detailed understanding of the challenges involved in making sense of non-financial data.