ESG Reporting and Communication

Michaela Bednárová ()
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Michaela Bednárová: University Pablo de Olavide

Chapter Chapter 8 in Environmental, Social, and Governance (ESG) Investment and Reporting, 2025, pp 175-202 from Springer

Abstract: Abstract In this chapter, we explore ESG reporting and communication. Students will be first introduced to global ESG reporting frameworks and standards, focusing mostly on Global Reporting Initiative (GRI) Standards, which are the most widely implemented globally for sustainability reporting. The concept of integrated reporting (IR) also deserves to be addressed in-depth as it is used in International Financial Reporting Standards (IFRS). Other relevant standards that will be outlined in this chapter include SASB, which are of major importance around the world, and SGDs—since they are part of Agenda 2030. Alignment initiatives, such as ISSB and CSRD regulation, which introduce the European Sustainability Reporting Standards (ESRS) will also be referred to in this section, and we will briefly mention other relevant reporting initiatives such as Task Force on Climate-related Financial Disclosures (TCFD), Principles for Responsible Investments (PRI), and the Carbon Disclosure Project (CDP). We will also review and discuss current communication strategies for conveying ESG performance and impact and address ethical reporting considerations including concerns such as greenwashing and bluewashing. Additionally, corporate digital responsibility (CDR) will be introduced as a new dimension of corporate social responsibility and sustainability. In this way, a new approach to ESG reporting has emerged reflecting digitalisation in terms of the use of new technologies, artificial intelligence, etc.: ESG thus becomes ESGD, where D stands for digitalisation.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-84235-1_8

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DOI: 10.1007/978-3-031-84235-1_8

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