{"id":4466,"date":"2025-01-27T13:44:11","date_gmt":"2025-01-27T11:44:11","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/esg-and-esg-reporting-the-most-important-facts-in-brief\/"},"modified":"2025-08-28T16:44:13","modified_gmt":"2025-08-28T14:44:13","slug":"esg-and-esg-reporting-the-most-important-facts-in-brief","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/","title":{"rendered":"ESG and ESG reporting: the most important facts in brief"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4466\" class=\"elementor elementor-4466 elementor-4442\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-581d53c e-flex e-con-boxed e-con e-parent\" data-id=\"581d53c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43ea3fa elementor-widget elementor-widget-heading\" data-id=\"43ea3fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Importance of ESG in today's corporate world<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6852f6 elementor-widget elementor-widget-text-editor\" data-id=\"a6852f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">In an increasingly sustainability-oriented world, the terms ESG (Environmental, Social, Governance) and ESG reporting have become indispensable. Companies are confronted with increasing demands from stakeholders to create transparency and assume responsibility. Initiatives such as the <a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_en\" target=\"_blank\" rel=\"noopener\">European Green Deal<\/a> and regulations such as the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> are setting new standards and requiring companies to consider <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">double materiality<\/a>. This article provides a brief introduction to ESG, highlights the benefits of reporting and provides practical tips for implementation.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-02e5644 e-flex e-con-boxed e-con e-parent\" data-id=\"02e5644\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3611270 elementor-widget elementor-widget-heading\" data-id=\"3611270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is ESG?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9226cc elementor-widget elementor-widget-text-editor\" data-id=\"b9226cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">ESG stands for Environmental, Social and Governance &#8211; the three central pillars of sustainable corporate governance:<\/p><ul data-spread=\"false\"><li><p><strong>Environmental:<\/strong> Measures to reduce CO2 emissions, energy efficiency, sustainable use of resources and protection of biodiversity.<\/p><\/li><li><p><strong>Social:<\/strong> Responsibility for employees and society, including diversity, inclusion, fair working conditions and respect for human rights. <\/p><\/li><li><p><strong>Governance (corporate management):<\/strong> Transparent decision-making processes, ethical standards, compliance and stakeholder orientation. In contrast to traditional CSR (Corporate Social Responsibility), ESG integrates measurable criteria that investors and other interest groups can evaluate. <\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d10da5 e-flex e-con-boxed e-con e-parent\" data-id=\"0d10da5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b111490 elementor-widget elementor-widget-heading\" data-id=\"b111490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is ESG reporting crucial?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b779a3 elementor-widget elementor-widget-heading\" data-id=\"1b779a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Regulatory requirements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07a5c2b elementor-widget elementor-widget-text-editor\" data-id=\"07a5c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">The European Green Deal aims to achieve climate neutrality by 2050 and lays the foundation for numerous regulations that affect companies. These include the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\">CSRD<\/a>, which requires comprehensive ESG reporting from 2024. Companies must take double materiality into account, i.e. both the company&#8217;s impact on the environment and society and the impact of external factors on the company.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50438c3 elementor-widget elementor-widget-heading\" data-id=\"50438c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Stakeholder expectations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-396b52d elementor-widget elementor-widget-text-editor\" data-id=\"396b52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Investors, customers and employees increasingly expect transparency and sustainable action. ESG is becoming a key criterion for investment decisions and long-term customer loyalty. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6ac9f5 elementor-widget elementor-widget-heading\" data-id=\"d6ac9f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Competitive advantage<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba20deb elementor-widget elementor-widget-text-editor\" data-id=\"ba20deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Companies that present ESG reports can differentiate themselves from competitors, minimize risks and gain access to new sources of capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21bf2e6 e-flex e-con-boxed e-con e-parent\" data-id=\"21bf2e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a228f4a elementor-widget elementor-widget-heading\" data-id=\"a228f4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages of ESG reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c50d9e9 elementor-widget elementor-widget-text-editor\" data-id=\"c50d9e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p><strong>Creating trust:<\/strong> Stakeholders value transparency and authenticity.<\/p><\/li><li><p><strong>Minimize risks:<\/strong> A clear ESG strategy helps to identify and manage legal and financial risks.<\/p><\/li><li><p><strong>Increase internal efficiency:<\/strong> The collection of ESG data reveals potential for optimization.<\/p><\/li><li><p><strong>Improve market access:<\/strong> Institutional investors in particular prefer companies with strong ESG performance.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70c030c e-flex e-con-boxed e-con e-parent\" data-id=\"70c030c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39c682e elementor-widget elementor-widget-heading\" data-id=\"39c682e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical steps for preparing an ESG report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-854442f elementor-widget elementor-widget-heading\" data-id=\"854442f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. define goals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06ac162 elementor-widget elementor-widget-text-editor\" data-id=\"06ac162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Identify the ESG aspects relevant to your company. The double materiality as a guiding principle will help you here. We have compiled further information on conducting a <a href=\"https:\/\/csr-tools.com\/en\/blog\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">double materiality assessment<\/a> for you.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7ca7f elementor-widget elementor-widget-heading\" data-id=\"8f7ca7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. collect data<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b88fcb2 elementor-widget elementor-widget-text-editor\" data-id=\"b88fcb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>EFRAG has drawn up a list of all <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-point-mapping-7-essential-tips-insights\/\">ESRS data points<\/a> that must be published in order to comply with the CSRD (depending on materiality assessment). Among others: <\/div><ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p><strong>Environment:<\/strong> Energy consumption, <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/co%e2%82%82-balancing-for-vsme-and-csrd\/\" target=\"_blank\" rel=\"noopener\">Scope 1, 2 and 3 emissions<\/a>, &#8230;<\/p><\/li><li><p><b>Social<\/b>: Employee key figures, number of training hours, &#8230;<\/p><\/li><li><p><strong>Governance:<\/strong> violations of anti-corruption and anti-bribery laws, information on payment practices, &#8230;<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3615a6e elementor-widget elementor-widget-heading\" data-id=\"3615a6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. use frameworks<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09d2706 elementor-widget elementor-widget-text-editor\" data-id=\"09d2706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Rely on proven standards such as the Global Reporting Initiative (GRI), the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a> or the UN Sustainable Development Goals (SDGs).<\/p><p data-pm-slice=\"1 1 []\">The ESRS again offer a distinction between the comprehensive rules for larger companies, the LSME standard for listed SMEs and the voluntary <a href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">ESRS VSME report for SMEs<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902bf26 elementor-widget elementor-widget-heading\" data-id=\"902bf26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. structure reporting<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbb4c6 elementor-widget elementor-widget-text-editor\" data-id=\"fdbb4c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Ensure transparency by using clear and comprehensible data presentations. Avoid greenwashing by supporting your data with evidence. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1061a00 elementor-widget elementor-widget-heading\" data-id=\"1061a00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">5. involve stakeholders<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ecbe8 elementor-widget elementor-widget-text-editor\" data-id=\"08ecbe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Conduct a stakeholder analysis and gather feedback from investors, customers and employees to continuously improve your reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c088004 elementor-widget elementor-widget-heading\" data-id=\"c088004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">6. select software (optional)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e111d17 elementor-widget elementor-widget-text-editor\" data-id=\"e111d17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software solutions<\/a> can break down the often complex requirements for users and support them throughout the entire process, from materiality assessment and data collection to the preparation of the sustainability report. Our <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-software-selection-guide-for-companies\/\">software selection guide<\/a> may be helpful. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a05b50b e-flex e-con-boxed e-con e-parent\" data-id=\"a05b50b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9512f15 elementor-widget elementor-widget-heading\" data-id=\"9512f15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Challenges in ESG reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb34da5 elementor-widget elementor-widget-text-editor\" data-id=\"cb34da5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p><strong>Data availability:<\/strong> The collection and validation of relevant ESG data is often complex.<\/p><\/li><li><p><strong>Regulatory requirements:<\/strong> Compliance with CSRD and other regulations requires extensive knowledge and resources.<\/p><\/li><li><p><strong>Avoid greenwashing:<\/strong> Companies must ensure that their reports are credible and substantiated. Beware of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/green-claims-checklist-for-avoiding-greenwashing\/\">green claims<\/a>. <\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dfaf4b0 e-flex e-con-boxed e-con e-parent\" data-id=\"dfaf4b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f10c7f2 elementor-widget elementor-widget-heading\" data-id=\"f10c7f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion: Why act now?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41377ad elementor-widget elementor-widget-text-editor\" data-id=\"41377ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">ESG reporting is not just an obligation, but an opportunity to position yourself as a sustainable and future-proof company. By complying with the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> and taking <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">double materiality<\/a> into account, companies can secure competitive advantages in the long term. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Importance of ESG in today&#8217;s corporate world In an increasingly sustainability-oriented world, the terms ESG (Environmental, Social, Governance) and ESG [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[42,45,43,40],"tags":[],"class_list":["post-4466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd-en","category-esrs-en","category-materiality","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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