What is an ESG Report?
An ESG report involves non-financial factors to publish a business’ performance and impact throughout various sustainability topics across environmental, social, and governance (ESG) frameworks.
Ultimately, it aims to determine, analyse, and reduce ESG risks.
Related Read: Your Quick Guide to ESG Compliance in Singapore
What Makes an ESG Report?
An ESG report comprises various components, such as:
- Climate Impact
- Resource Efficiency
- Employee Welfare
- Human Rights
- Corporate Governance
What Are Some ESG Frameworks Used for ESG Reporting?
Here are some of the notable ESG frameworks that are more widely used to measure and report ESG:
- Global Reporting Initiative (GRI)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Sustainability Accounting Standards (SASB)
- International Integrated Reporting Council (IIRC)
- Business Responsibility and Sustainability Report (BRSR)/Singapore Exchange (SGX)/HK A7
- Global Real Estate Sustainability Benchmark (GRESB)