ESG stands for Environmental, Social, and Governance, a framework used to measure and report on the non-financial performance of an organization. ESG covers how a company manages its environmental impact, its relationships with employees, suppliers, and communities, and the quality of its leadership, internal controls, and accountability to shareholders.
Originally developed as a tool for institutional investors to assess non-financial risk, ESG has evolved into a comprehensive reporting and management framework that now carries legal obligations for thousands of companies across Europe and beyond. With the entry into force of the EU’s Corporate Sustainability Reporting Directive (CSRD) in 2024-2025, ESG reporting has become a compliance requirement with the same weight as financial reporting – audited, standardised, and subject to regulatory scrutiny.
Table of Contents
- What does ESG stand for?
- ESG reporting frameworks: CSRD, ESRS, GRI, TCFD
- Why does ESG matter for companies today?
- Who needs to comply with CSRD?
- What is double materiality?
- ESG and financial performance: is there a link?
- How ESG data collection works in practice
- ESG reporting by industry
- What does ESG mean in different contexts?
- The role of technology in ESG reporting
- How to build an ESG reporting function
- Frequently asked questions
What Does ESG Stand For?
ESG encompasses three distinct but interconnected dimensions of organizational performance. Each covers a broad range of specific topics, metrics, and risks.
Environmental (E)
The environmental dimension covers an organization’s impact on the natural world – including how it manages its contribution to climate change, its use of natural resources, and its effect on biodiversity and ecosystems.
Key environmental topics include:
- Climate change – greenhouse gas (GHG) emissions across Scope 1, 2, and 3; climate-related risks and opportunities; alignment with net-zero pathways
- Energy – total energy consumption, energy intensity, share of renewable energy
- Water – water consumption, water stress exposure, water recycling
- Biodiversity – impact on ecosystems, land use, species affected
- Pollution – air, water, and soil pollution; hazardous substance management
- Circular economy – waste generation, recycling rates, product lifecycle management
- Resource use – raw material sourcing, supply chain environmental footprint
Under the European Sustainability Reporting Standards (ESRS), environmental topics are covered in five dedicated standards: climate change (ESRS E1), pollution (ESRS E2), water and marine resources (ESRS E3), biodiversity and ecosystems (ESRS E4), and resource use and circular economy (ESRS E5).
Social (S)
The social dimension covers an organization’s relationships with people – its own workforce, workers in its value chain, affected communities, and consumers.
Key social topics include:
- Own workforce – working conditions, fair wages, health and safety, training and development, diversity and inclusion
- Workers in the value chain – labour standards among suppliers, forced labour, child labour
- Affected communities – local community impact, indigenous peoples’ rights, economic inclusion
- Consumers and end-users – product safety, data privacy, responsible marketing
Under ESRS, social topics span four standards: own workforce (ESRS S1), workers in the value chain (ESRS S2), affected communities (ESRS S3), and consumers and end-users (ESRS S4).
Governance (G)
The governance dimension covers the structures and processes through which an organization is directed and controlled – and the values and ethics that guide its conduct.
Key governance topics include:
- Board composition and oversight – independence, diversity, sustainability expertise at board level
- Executive remuneration – linkage between pay and sustainability performance
- Business ethics – anti-corruption, anti-bribery, whistleblowing mechanisms
- Political engagement – lobbying activities and political contributions
- Supply chain management – responsible sourcing, supplier due diligence
- Tax transparency – country-by-country tax reporting, tax risk management
Under ESRS, governance is addressed in the cross-cutting standard ESRS G1 (business conduct).
Why Does ESG Matter for Companies Today?
ESG has moved from a voluntary reporting exercise to a strategic and regulatory imperative. Several forces are driving this shift simultaneously.
Regulatory pressure in Europe is now unavoidable
The Corporate Sustainability Reporting Directive (CSRD), which began applying to the largest listed companies for financial year 2024, will extend to approximately 50,000 companies across Europe by 2026. For companies in scope, CSRD requires the preparation of a detailed sustainability report – aligned with the European Sustainability Reporting Standards (ESRS) – that is integrated into the annual report and subject to third-party assurance.
This is a fundamental change from the previous Non-Financial Reporting Directive (NFRD), which applied to fewer than 12,000 companies and did not require standardised data or external audit.
Investors are integrating ESG into capital allocation decisions
Institutional investors – including major asset managers, pension funds, and sovereign wealth funds – increasingly require ESG data to comply with their own regulatory obligations (such as the EU Sustainable Finance Disclosure Regulation, SFDR) and to assess the long-term risk profile of their holdings.
The practical consequence for companies is that poor ESG performance or inadequate ESG disclosure can raise the cost of capital, limit access to certain investor pools, and create reputational risk in public equity and debt markets.
Customers and supply chains are demanding ESG transparency
Large corporations are increasingly requiring their suppliers to provide ESG data – including carbon footprint, labour standards, and governance practices – as part of procurement and due diligence processes. Companies that cannot produce credible ESG data risk being excluded from supply chains of leading multinationals.
Talent and employee expectations have shifted
Research consistently shows that employees – particularly younger cohorts – consider an employer’s sustainability commitments and social responsibility when making employment decisions. Companies with credible ESG programs experience lower turnover and higher engagement in some sectors.
ESG risk is increasingly material to financial performance
Climate-related physical risks (extreme weather, rising sea levels, water stress) and transition risks (carbon pricing, stranded assets, changing consumer preferences) are increasingly reflected in financial valuations and insurance costs. Governance failures – corruption, board misconduct, data privacy breaches – continue to produce significant financial and reputational damage.
ESG Reporting Frameworks: CSRD, ESRS, GRI, TCFD
One of the most common sources of confusion for companies beginning their ESG reporting journey is the landscape of frameworks, standards, and regulations. These are not interchangeable – they serve different purposes and have different legal statuses.
CSRD (Corporate Sustainability Reporting Directive)
CSRD is an EU directive – meaning it is a legal requirement for companies in scope, not a voluntary framework. It mandates that companies prepare a sustainability report following the ESRS standards, have it audited, and include it in their annual report. CSRD replaces the previous NFRD and dramatically expands both the scope of companies covered and the depth of disclosure required.
Timeline of application:
- FY 2024 (reports due 2025): Large listed companies already subject to NFRD (~1,000 companies)
- FY 2025 (reports due 2026): All other large EU companies (>250 employees, >€40M revenue, or >€20M assets)
- FY 2026 (reports due 2027): Listed SMEs, small and non-complex institutions, captive insurers
ESRS (European Sustainability Reporting Standards)
ESRS are the content standards that define what companies must disclose under CSRD. Developed by EFRAG (European Financial Reporting Advisory Group) and adopted by the European Commission, the ESRS consist of:
- 2 cross-cutting standards (ESRS 1: general requirements; ESRS 2: general disclosures)
- 5 environmental standards (E1-E5)
- 4 social standards (S1-S4)
- 1 governance standard (G1)
Not all ESRS topics are mandatory for all companies. Companies must apply the double materiality assessment (see below) to determine which topics are material and therefore require full disclosure.
GRI (Global Reporting Initiative)
The GRI Standards are the most widely used voluntary ESG reporting framework globally. Unlike CSRD/ESRS, GRI is not a legal requirement – but many companies have used it as a voluntary reporting framework for years, and the GRI Standards have significant overlap with ESRS. EFRAG has published interoperability guidance to help companies avoid duplicating effort when reporting under both frameworks.
TCFD (Task Force on Climate-related Financial Disclosures)
TCFD provides a framework specifically for climate-related financial disclosures, structured around four pillars: governance, strategy, risk management, and metrics and targets. TCFD recommendations have been incorporated into multiple regulatory frameworks globally – including ESRS E1 (climate change under CSRD) – making familiarity with the TCFD structure useful for companies navigating CSRD.
CDP (Carbon Disclosure Project)
CDP runs a global disclosure system for environmental data, scoring companies on climate change, forests, and water security. CDP disclosures are increasingly aligned with TCFD and ESRS, and many investors and customers request or require CDP scores as part of their ESG assessment processes.
Who Needs to Comply with CSRD?
CSRD applies to a significantly larger population of companies than its predecessor (NFRD). A company falls within scope if it meets two of the following three criteria:
- More than 250 employees
- Net turnover above €40 million
- Total assets above €20 million
This covers large EU-based companies, EU subsidiaries of non-EU groups meeting the thresholds at group level, and – from FY2026 – listed SMEs.
Importantly, CSRD also has indirect effects on companies that are not directly in scope. Large companies subject to CSRD must report on their value chain – including suppliers – which means that smaller companies supplying to CSRD-subject clients will face data requests even if they are not themselves required to produce a CSRD report.
Non-EU companies with significant EU revenue (above €150 million in the EU, with at least one large EU subsidiary or listed entity) will face equivalent requirements under the planned Corporate Sustainability Due Diligence Directive (CS3D).
What Is Double Materiality?
Double materiality is one of the most distinctive and consequential concepts in CSRD/ESRS – and one of the most frequently misunderstood.
Under ESRS, companies must assess materiality from two directions simultaneously:
Impact materiality asks: what are the actual or potential impacts of the company’s activities on people and the environment – positive or negative, short-term or long-term, direct or through the value chain?
Financial materiality asks: what sustainability-related risks and opportunities have, or could have, a material effect on the company’s financial position, financial performance, or cash flows?
A topic is material under ESRS if it is material from either perspective – or both. This is why it is called “double” materiality: a company must look outward (its impact on the world) and inward (the world’s impact on its finances).
The double materiality assessment is not a one-time exercise. It should be reviewed at least annually, updated as the business changes, and the process itself must be disclosed – including how stakeholders were engaged.
For finance teams, the financial materiality dimension of the assessment has a direct parallel with existing financial risk management processes. Many CFOs find this dimension more familiar than the impact materiality perspective, which requires engagement with a broader range of internal and external stakeholders.
ESG and Financial Performance: Is There a Link?
The relationship between ESG performance and financial outcomes has been studied extensively, with broadly consistent findings across different sectors and time horizons.
A meta-analysis of more than 2,000 studies by Deutsche Bank and the University of Hamburg found that in approximately 90% of cases, strong ESG practices were associated with lower cost of capital. A separate analysis by McKinsey found that companies in the top ESG quartile delivered stronger total shareholder returns over a 5-year horizon than those in the bottom quartile, across most sectors.
The mechanisms through which ESG affects financial performance include:
Risk reduction. Companies with robust ESG management tend to experience fewer regulatory penalties, supply chain disruptions, reputational crises, and governance failures – all of which have direct financial costs.
Operational efficiency. Energy efficiency programmes reduce utility costs. Waste reduction programmes reduce disposal costs. Improved supply chain transparency reduces procurement risk. In many cases, ESG initiatives generate measurable cost savings.
Access to capital. ESG-linked bonds and sustainability-linked loans are now a significant portion of debt capital markets. Companies with strong ESG credentials can access these instruments at favourable rates.
Revenue. In certain sectors and customer segments, sustainability credentials influence purchasing decisions. This is particularly evident in B2B contexts where large corporate buyers require supplier ESG data.
The caveat is that the relationship is not automatic. Poor ESG reporting quality – disclosures that are inconsistent, unaudited, or not aligned with recognised standards – does not produce the same benefits as genuine ESG performance. Investors and regulators are increasingly sophisticated at distinguishing between the two.
How ESG Data Collection Works in Practice
For most companies beginning their CSRD journey, the data collection challenge is the most significant practical obstacle. ESG data is typically scattered across multiple systems, departments, and geographies – and was not previously collected in a structured, auditable way.
Where ESG data lives
Unlike financial data – which is centralised in ERP and accounting systems – ESG data comes from many different sources:
- Environmental data: utility invoices (energy, water), fleet management systems, production systems, waste management records, travel booking platforms
- Social data: HR systems (headcount, turnover, training hours, pay equity), health and safety incident logs, supplier audit reports
- Governance data: board minutes, compliance management systems, ethics hotline records, legal case management systems
The collection process
In companies without a dedicated ESG data management system, collection typically happens through email questionnaires and spreadsheets – a process that is time-consuming, error-prone, and difficult to audit. As CSRD requires third-party assurance of ESG data, this approach is not sustainable for companies in scope.
A structured ESG data collection process involves:
- Defining the data model – which metrics are required, at what level of granularity (group, country, site, business unit), and at what frequency
- Identifying data owners – who within the organization is responsible for each data point
- Establishing collection workflows – how data is submitted, validated, and approved at each level
- Implementing controls – ensuring data quality, completeness, and consistency
- Producing the disclosure – translating collected data into the ESRS-required disclosure format
The role of EPM platforms in ESG data management
Enterprise Performance Management (EPM) platforms – the same platforms used for financial close and consolidation – are increasingly being used to manage ESG data collection and reporting. This approach applies the same governance, workflow, and auditability controls that finance teams already rely on for financial data to the ESG reporting process.
The practical advantage is significant: finance teams understand how to work in EPM environments, the audit trail requirements are already built in, and the integration between financial and ESG data (required for the double materiality assessment and for consistency checking) is natural when both datasets live in the same platform.
See how Inulta implements ESG & Sustainability Performance Management with CCH® Tagetik →
See how ESG disclosure is managed alongside financial reporting →
ESG Reporting by Industry
While ESG applies across all industries, the specific topics, metrics, and challenges vary significantly by sector.
Banking and financial services
Banks and insurers face ESG requirements from multiple directions simultaneously: CSRD for their own operations, the EU Taxonomy for their financing and investment activities, and specific disclosure requirements under the Sustainable Finance Disclosure Regulation (SFDR) for investment products.
The most significant ESG challenge for financial institutions is typically financed emissions – the greenhouse gas emissions associated with their loan and investment portfolios, which can be orders of magnitude larger than their own operational emissions. Measuring and reporting financed emissions requires data from clients and investees that is often incomplete or inconsistent.
Read more about finance transformation for banking →
Read more about finance transformation for insurance →
Pharma and life sciences
For pharma and life sciences companies, key ESG topics include product stewardship (safe disposal of medicines, antimicrobial resistance), clinical trial transparency, access to medicines, supply chain integrity, and the environmental footprint of manufacturing processes.
The social dimension – particularly fair pricing, access in low-income markets, and labour standards in the supply chain – is particularly material for companies with significant exposure to public scrutiny.
Read more about finance transformation for pharma and life sciences →
Energy and utilities
Energy and utilities companies sit at the centre of the climate transition – and face some of the most complex and consequential ESG reporting requirements. Scope 1 emissions (from owned assets), Scope 2 emissions (from purchased energy), and Scope 3 emissions (from the use of sold products) are all highly material.
Beyond climate, key ESG topics in energy include biodiversity impact (from infrastructure), water use, community relations around project development, and just transition (the social dimension of the shift away from fossil fuels).
Read more about finance transformation for energy and utilities →
What Does ESG Mean in Different Contexts?
The term ESG carries the same core definition across industries – Environmental, Social, and Governance – but its practical meaning, priorities, and reporting requirements vary significantly depending on the business context.
What does ESG mean in business?
In a business context, ESG meaning refers to how a company manages its environmental impact, social responsibilities, and governance structures – and how it measures and reports on these dimensions to investors, regulators, and stakeholders. For most large businesses, ESG has moved from a voluntary initiative to a compliance requirement under CSRD, with direct implications for access to capital, supply chain relationships, and regulatory standing.
For business leaders, ESG is increasingly a strategic question rather than a reporting exercise. The companies that treat ESG data as a management tool – using it to identify operational risks, improve resource efficiency, and strengthen stakeholder relationships – consistently outperform those that treat it purely as a disclosure obligation.
What does ESG mean in banking?
In banking, ESG meaning extends beyond a company’s own operational footprint to encompass the environmental and social impact of the bank’s entire loan and investment portfolio. This is what makes banking ESG uniquely complex.
The most consequential concept for banks is financed emissions – the greenhouse gas emissions associated with the companies and projects a bank finances. For most large banks, financed emissions dwarf their own operational Scope 1 and 2 emissions by orders of magnitude. Measuring, managing, and disclosing financed emissions requires granular data from clients and investees that is often incomplete or inconsistent.
Beyond climate, ESG in banking encompasses:
- EU Taxonomy alignment – classifying which loans and investments qualify as environmentally sustainable under the EU Taxonomy Regulation
- SFDR compliance – disclosure requirements for banks offering investment products under the Sustainable Finance Disclosure Regulation
- Social lending – fair access to finance, financial inclusion, responsible lending practices
- Governance – board oversight of ESG risks, executive remuneration linked to sustainability targets
For finance teams in banking groups, ESG reporting sits alongside – and must be consistent with – complex regulatory reporting frameworks (FINREP, COREP, EBA) that EPM platforms are already used to manage.
Read more about finance transformation for banking →
What does ESG mean in finance (for CFOs and finance teams)?
For CFOs and finance teams, ESG meaning has a very specific operational dimension: who owns the data, how it is collected, how it is audited, and how it is disclosed.
CSRD’s requirement that ESG disclosures be integrated into the annual report – and subject to the same external assurance as financial statements – means that finance teams can no longer treat ESG as someone else’s responsibility. The governance model, data quality controls, and audit trail requirements that apply to financial reporting now apply to ESG reporting as well.
This shift is driving the adoption of EPM platforms for ESG data management – bringing non-financial data into the same governed environment that finance teams already use for financial close, consolidation, and reporting.
The Role of Technology in ESG Reporting
The scale and complexity of CSRD reporting requirements make technology an operational necessity, not a nice-to-have. Companies attempting to manage CSRD compliance through spreadsheets and email will face unsustainable workloads and significant audit risk.
The technology landscape for ESG reporting includes:
Dedicated ESG software – platforms built specifically for ESG data collection and reporting, typically strong on data collection workflows but less integrated with financial reporting.
EPM platforms with ESG modules – platforms like CCH® Tagetik, which extend existing financial planning and reporting infrastructure to cover ESG data management. The advantage of this approach is the integration between financial and non-financial data, the use of familiar governance and workflow tools, and the ability to produce both financial and ESG disclosures from a single platform.
ERP integrations – some ESG data (energy consumption from utilities, fleet mileage) can be pulled directly from ERP or operational systems with appropriate integrations, reducing manual data entry.
AI-assisted data collection – emerging capabilities allow AI to assist with classifying supplier data, flagging anomalies in ESG metrics, and suggesting corrections, particularly useful when dealing with large volumes of value chain data.
For companies already using CCH® Tagetik for financial close, consolidation, or planning, extending the platform to cover ESG reporting is a natural evolution – and avoids the parallel governance and data management infrastructure that a standalone ESG tool would require.
See how Inulta implements ESG & Sustainability Performance Management →
How to Build an ESG Reporting Function
For most finance teams, CSRD represents an expansion of scope that requires new capabilities, new data sources, and – in many cases – new ways of working with other parts of the business.
A practical approach to building ESG reporting capability involves four phases:
Phase 1: Assess and scope. Conduct the double materiality assessment to determine which ESRS topics are material. Identify data gaps – what data is required, what is currently available, and what needs to be collected for the first time. Map data ownership across the organization.
Phase 2: Design the data architecture. Define the data model, collection frequency, granularity, and approval workflow for each ESG metric. Select the technology platform and integrate with existing data sources.
Phase 3: Collect, validate, and report. Run the first data collection cycle, identify quality issues, establish controls, and produce the first ESRS-compliant disclosure. Engage the external auditor early – assurance requirements mean that audit readiness needs to be built into the process from the start.
Phase 4: Embed and improve. Integrate ESG data collection into regular financial reporting cycles. Improve data quality and completeness over successive reporting periods. Extend coverage to the value chain as regulatory requirements evolve.
The timeline for this process depends heavily on the starting point. Companies that have been producing voluntary sustainability reports for several years have a significant advantage. Companies starting from scratch – with no established data collection processes and no ESG reporting history – should allow 12-18 months for the first CSRD-compliant report.
One of the most important decisions is the governance model: who owns ESG reporting? In most large companies, responsibility is shared between sustainability teams (who own the content and stakeholder engagement) and finance teams (who own the data governance and disclosure). The CSRD requirement for external assurance – and the integration of ESG disclosures into the annual report – makes finance ownership of the data process essential.
Frequently Asked Questions about ESG
What does ESG stand for?
ESG stands for Environmental, Social, and Governance. It is a framework used to measure, manage, and report on the non-financial performance of an organization across three dimensions: its environmental impact, its social relationships, and the quality of its governance structures.
What is the difference between ESG and CSR?
CSR (Corporate Social Responsibility) is a broader and older concept referring to a company’s voluntary commitments to act responsibly toward society and the environment. ESG is more specific: it refers to a structured set of measurable criteria used to assess non-financial performance, primarily for investment and reporting purposes. ESG is increasingly defined by regulatory requirements (particularly CSRD in Europe), while CSR remains largely voluntary.
What is CSRD and who does it apply to?
CSRD (Corporate Sustainability Reporting Directive) is an EU directive that requires large European companies to prepare standardised sustainability reports under the European Sustainability Reporting Standards (ESRS), have them audited, and include them in their annual reports. It applies to companies meeting two of three thresholds: more than 250 employees, turnover above €40 million, or assets above €20 million. The directive is being phased in from financial year 2024 through 2026.
What is double materiality in ESG?
Double materiality requires companies to assess ESG topics from two perspectives: impact materiality (how the company’s activities affect the environment and society) and financial materiality (how sustainability factors affect the company’s financial position and performance). A topic is material under ESRS if it is significant from either or both perspectives.
What are Scope 1, 2, and 3 emissions?
Scope 1 emissions are direct greenhouse gas emissions from sources owned or controlled by the company (e.g. fuel combustion in own facilities or fleet). Scope 2 emissions are indirect emissions from purchased electricity, heat, or steam. Scope 3 emissions are all other indirect emissions across the value chain – including supplier emissions (upstream) and the use of sold products by customers (downstream). Scope 3 is typically the largest category for most companies and the most complex to measure.
What is the difference between ESRS and GRI?
ESRS (European Sustainability Reporting Standards) are mandatory disclosure standards under CSRD for EU-in-scope companies. GRI (Global Reporting Initiative) standards are a voluntary global framework for sustainability reporting. The two frameworks have significant overlap, and EFRAG has published interoperability guidance to reduce duplication for companies using both. GRI remains the most widely used voluntary framework globally, while ESRS is now the legal standard for European companies in scope.
How does ESG reporting relate to financial reporting?
Under CSRD, ESG reporting must be integrated into the annual report alongside financial statements – not published as a separate sustainability report. This integration has significant implications for how ESG data is governed, audited, and produced. Finance teams increasingly take ownership of ESG data governance processes, applying the same controls and audit trail requirements that apply to financial data. EPM platforms that handle both financial consolidation and ESG data collection are particularly well-suited to this integrated reporting model.
What does ESG mean in finance?
In finance, ESG meaning has two distinct dimensions. For finance teams and CFOs, ESG refers to the operational responsibility of collecting, governing, and disclosing non-financial data with the same rigour as financial statements – an obligation reinforced by CSRD’s requirement for external assurance and integration into the annual report. For financial markets and investors, ESG refers to the set of environmental, social, and governance criteria used to assess the long-term risk profile and sustainability of investments, increasingly embedded in capital allocation decisions, credit risk assessment, and ESG-linked financial instruments such as green bonds and sustainability-linked loans.
What does ESG mean in business?
In a business context, ESG meaning refers to how a company manages its environmental impact, social responsibilities, and governance structures – and how it measures and reports on these dimensions to investors, regulators, and stakeholders. For most large businesses, ESG has become a compliance requirement under CSRD rather than a voluntary initiative, with direct implications for access to capital, supply chain relationships, and regulatory standing.
What does ESG mean in banking?
In banking, ESG meaning extends beyond a company’s own operational footprint to encompass the environmental and social impact of the bank’s entire loan and investment portfolio. The most significant dimension is financed emissions – the greenhouse gas emissions associated with the companies and projects a bank finances, which typically dwarf the bank’s own operational emissions. ESG in banking also encompasses EU Taxonomy alignment for financing activities, SFDR compliance for investment products, and social lending obligations.
How long does it take to implement CSRD reporting?
The timeline depends significantly on the company’s starting point. Companies with established sustainability reporting processes can typically achieve CSRD compliance within 6-12 months. Companies starting from scratch – with no ESG data collection processes in place – should allow 12-18 months, including time for the double materiality assessment, data architecture design, first collection cycle, and external assurance.
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About Inulta
Inulta is a CCH® Tagetik Platinum Implementation Partner specialising in finance transformation, with over 100 CCH Tagetik-certified experts and more than 250 enterprise performance management projects delivered across financial services, manufacturing, automotive, energy, and other complex industries. Named Best EPM Implementation Partner by CCH Tagetik at the global InTouch26 conference in May 2026.
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