ESG disclosure involves reporting on a company’s environmental, social, and governance performance. This transparency helps investors and stakeholders assess the company’s sustainability practices and ethical impact. Disclosures can include information on carbon emissions, labor practices, and governance structures. Effective ESG disclosure enhances trust and supports informed decision-making. It is often guided by reporting standards such as the Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI). Comprehensive ESG disclosure is essential for demonstrating accountability and managing reputational risk.