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    ESG and Reporting

    What is ESG (Environmental, Social, Governance)?

    A framework for evaluating an organisation's environmental stewardship, social responsibility, and governance practices. ESG factors are increasingly used by investors, customers, and regulators to assess business sustainability.

    Why it matters

    ESG performance directly affects access to capital, insurance terms, and supply chain relationships. Carbon data is typically the most quantifiable element of the 'E' in ESG, making carbon accounting a practical starting point for broader ESG reporting.

    Example

    A B2B SaaS company includes its carbon report data in an ESG section of its investor update, showing a 15% year-on-year reduction in emissions intensity per employee.

    Related terms

    Sustainability Reporting

    The practice of disclosing an organisation's environmental, social, and governance performance. Sustainability reports help stakeholders understand a company's impact and progress towards sustainability goals.

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