A Sustainability Report is a report about the economic, environmental and social impacts caused by an organization, positive and negative, through its everyday activities, the organization’s policies and practices to manage these impacts, and how these factors affect the core business of the organization. A variety of organizations can benefit in multiple ways from publishing a sustainability report. The most widely used framework for sustainability reports are the Global Reporting Initiative (GRI) Sustainability Reporting Standards.

An ESG  report is a document that discloses an organisation’s performance and practices in three key areas:

• Environmental: how the organisation impacts the planet (e.g., carbon emissions, water use, waste, energy efficiency)
• Social: how it manages relationships with people (e.g., employees, communities, customers, human rights, diversity, health and safety)
• Governance: how it is governed (e.g., leadership, ethics, board structure, compliance, anti-corruption).

An ESG report is like a sustainability scorecard, showing how responsibly and ethically an organisation operates beyond just financial performance.