ESG Reporting 101: What Are the Components of an ESG Report?

What is an ESG Report?

An ESG report involves non-financial factors to publish a business’ performance and impact throughout various sustainability topics across environmental, social, and governance (ESG) frameworks.

Ultimately, it aims to determine, analyse, and reduce ESG risks.

Related Read: Your Quick Guide to ESG Compliance in Singapore

What Makes an ESG Report?

An ESG report comprises various components, such as:

• Climate Impact
• Resource Efficiency
• Employee Welfare
• Human Rights
• Corporate Governance
• Ethics

What Are Some ESG Frameworks Used for ESG Reporting?

Here are some of the notable ESG frameworks that are more widely used to measure and report ESG:

• Global Reporting Initiative (GRI)
• Task Force on Climate-related Financial Disclosures (TCFD)
• Sustainability Accounting Standards (SASB)
• International Integrated Reporting Council (IIRC)
• Business Responsibility and Sustainability Report (BRSR)/Singapore Exchange (SGX)/HK A7
• Global Real Estate Sustainability Benchmark (GRESB)

About the Author

Ruby Rouben

Ruby brings over 16 years of extensive experience in the audit field to the role, the majority of which was spent leading the internal audit and risk advisory engagements across publicly listed companies, institutions of higher learning, MNCs, statutory boards, ministries, and more. In recent years, Ruby has focused on advancing sustainability consultancy services, leading internal evaluations of the sustainability reporting processes for publicly listed companies. This shift underscores Ruby's commitment to enhancing corporate responsibility and environmental stewardship in the business landscape.

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