• Environmental: Carbon emissions, energy use, waste management.

• Social: Employee diversity, labor practices, community engagement.

• Governance: Board diversity, ethics, anti-corruption policies.

A robust ESG report should include:

1. Materiality Assessment

• Identify top ESG issues for your industry (e.g., tech firms focus on data privacy; manufacturers on supply chain ethics).

• Tool: Use SASB’s Materiality Map or stakeholder surveys.

2. Quantitative Metrics

Environmental:  GHG emissions, water usage, % renewable energy.

Social: Gender pay gap, employee turnover rate, training hours.

Governance: independent board members, whistleblower cases resolved.

3. Qualitative Narratives

• Explain how data links to strategy. Example:

  "Reducing emissions by 30% by 2030 aligns with our goal to cut energy costs and attract green investors."

4. Compliance & Frameworks

Align with global standards:

• GRI (Broad ESG metrics)

• TCFD (Climate-focused)

• SASB (Industry-specific)

How to Prepare an ESG Report?

Step 1: Set Boundaries

• Decide which entities/locations to include (e.g., full operations vs. HQ only).

Step 2: Collect Data

• Tools: ERP systems (financial data), HR software (social), EHS platforms (environmental).

• Tip: Automate with Power BI/Tableau to reduce errors.

Step 3: Analyze & Benchmark

• Compare peers using platforms like MSCI ESG Ratings or Bloomberg ESG.

Step 4: Draft & Review

• Use clear visuals (e.g., infographics for emission trends).

• Get external assurance for credibility (e.g., PwC for GHG data).

Step 5: Publish & Engage

• Share via annual reports, dedicated ESG microsites, or investor briefings.