ESG reporting

Mitigating the worsening effects of climate change is a complex and monumental task that will require transformations and transitions in how industries and businesses operate. More than ever, business has a key role to play in supporting the Sustainable Development Goals (SDGs) and the 2015 Paris Agreement. Business can take action to hold themselves accountable with consistent environmental, social and governance (ESG) reporting standards.

As business continues to grapple with and respond to increasing expectations among investors and stakeholders to achieve ESG-related reporting standards, Deloitte aims to help businesses understand and achieve reporting objectives.

Recognizing the complexity of the topic and the varying degrees of awareness, Deloitte has developed a primer called Globally Consistent ESG Reporting. This document provides an overview of Frequently Asked Questions and an Appendix explaining the relevant organizations and their acronyms. To further assist in initiating conversations with policy makers, strengthening existing approaches, and assessing readiness for mandatory ESG reporting, Deloitte has unified some of the leading thinking into a framework in Living your purpose: A roadmap to integrated thinking and reporting.