ESG reporting involves disclosing information on a company’s environmental, social, and governance performance to stakeholders. It provides insights into how a company manages ESG risks and opportunities. Standard frameworks for ESG reporting include the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). Transparent ESG reporting enhances accountability and investor confidence. It is a critical tool for sustainable business practices.