Sustainability Language

Sustainability measurement & disclosure

ESG Reporting

The disclosure of environmental, social and governance information by organisations, increasingly mandated by regulation.

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Definition

ESG reporting is the practice by which organisations disclose information about their environmental, social and governance performance, impacts, risks and governance arrangements. Long voluntary (GRI, TCFD, SASB), it is increasingly mandatory: the EU CSRD requires reporting against the ESRS, and ISSB standards are being adopted in many jurisdictions.

References

Linklaters

2026 revision, application dates, voluntary standard

Overview

What it means

The regulatory landscape is consolidating and, in the EU, simplifying: the CSRD (Directive (EU) 2022/2464) applied first to large listed companies from financial year 2024; the 2025 'stop-the-clock' directive deferred second- and third-wave companies; and a revised, substantially slimmed ESRS set (around 320 datapoints, down from roughly 1,100) was adopted in July 2026 to apply from financial year 2027, alongside a voluntary standard for smaller companies.

How it is used

Used for compliance, investor communication, ratings and benchmarking; metrics (candidate 993) are the quantitative content of such reports.

Why it matters

Mandatory ESG reporting is turning sustainability information into regulated, assured disclosure comparable to financial reporting.

Review

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