The State of ESG & Sustainability Reporting

ESG reporting is often a highly disruptive process and the typical motivation for undertaking it is not solely driven by legal requirements. It has become an essential tool for organizations aiming to maintain a positive image with their customers, employees, and business partners. Today, various organizational and technical approaches to ESG reporting implementation compete within organizations, resulting in diverse experiences, challenges, and outcomes.

This BARC study examines these developments and compares customer experiences across different geographic regions, organizational structures and technical implementations. This enables the extraction of specific guidance and recommendations.