Corporate Good Citizenship: Meeting Expectations for Environmental, Social and Governance Reporting

Institutional investors and other stakeholders increasingly demand clear and transparent reporting on the impact that companies have on their communities and the environment. Companies that fail to proactively manage and disclose key environmental, social and governance (ESG) information along with their financials can face reputational, investment and other consequences. In a recent study, Weaver set out to identify how public companies are structuring their sustainability/ESG reports, including both the types of information that companies include and the levels of assurance on the disclosures.

With growing expectations for thorough and transparent ESG reporting, companies that are proactive in developing an ESG reporting strategy and maximizing the reliability of these metrics will be better-positioned to satisfy institutional investors and other stakeholders who have a strong interest in ESG performance.

What’s Inside

1. In a review of the latest ESG reports for 25 companies, Weaver set out to identify how public companies are structuring their sustainability/ESG reports, including both the types of information that companies include and the levels of assurance on the disclosures.
2. No single framework has been universally adopted for ESG reporting.
3. This article lists the top reporting areas and overall contents of ESG reports across multiple industries.

Why it Matters

If your company is considering undertaking an ESG reporting program, it’s helpful to know what other companies are doing.