ESG disclosure
Reported information on environmental, social and governance performance, increasingly standardised and subject to assurance.
ESG disclosure covers the non-financial information investors and regulators use to assess risk and impact: emissions, energy, water, labour practices, governance and climate strategy.
The field has been consolidating. Voluntary frameworks, once numerous and mutually incompatible, are converging toward mandatory regimes with defined taxonomies and assurance requirements. For companies this shifts the burden from narrative to auditable data.
Carbon accounting sits at the centre of this shift. Emissions figures must now be traceable to a methodology, a boundary and a base year, and the same discipline is being extended to climate claims made in marketing material.
Frequently asked questions
Does ESG disclosure cover carbon credits?
Increasingly yes. Regimes require disclosure of credit use, volumes, standards and the claims attached.
Is disclosure the same as performance?
No. Disclosure reports what happened; performance is what actually happened.