ESG reporting guide

ESG reporting guide

Investors, customers, business partners and other stakeholders are increasingly incorporating environmental, social and governance (ESG) criteria into their decisions. 

Solid ESG reporting and convincing communications on ESG issues offer substantial advantages that go beyond compliance – they can give companies a competitive edge in the capital market.

Additional benefits include:

  • Good ESG reporting increases the chances of companies to be better perceived by investors in the market and thus potentially broadens their investor base.
  • A professional ESG strategy looks into potential impacts on the environment and society, as well as opportunities and risks that may arise in the future (material issues). Investors regard appropriately positioned companies as better prepared for future risks, which may for example arise from climate change.
  • A sound ESG strategy, which includes professional ESG reporting, can give companies access to attractive new financing options, such as green bonds, green loans or even green promissory notes.

This guide is intended to serve as a point of reference in a dynamic regulatory environment. ESG affects all areas of a company, shifting responsibilities in corporate groups and strengthening supervisory board responsibility. It is also a topic relevant for compliance and risk management. The ESG guide identifies particularly relevant information and data and is thus primarily aimed at serving companies with little or no previous contact with ESG reporting, providing orientation to support them on their ESG reporting journey. The guide also includes the valuable experience of Deutsche Börse AG, itself a listed company.