Environmental, Social and Governance (ESG) Reporting for Sustainable Development by Sebastiano Patti

This book discusses environmental, social and governance (ESG) reporting as a measurement of the performance of organisations in achieving sustainable development. It provides an understanding of how businesses manage environmental, social and governance (ESG) risks and opportunities, and assists readers in communicating sustainability initiatives by facilitating investors' measurement of risk and company performance to accurately inform business decisions in a sustainability context. From January 2024, according to the UE 2022/2464 Directive, known as “Corporate Sustainability Reporting Directive” (CSRD), the number of companies required to submit their ESG report is expected to grow by about 50.000 companies in Europe. Given the importance of the subject, the book presents an examination of the concept of sustainability combined in three dimensions: environmental, social, and economic. In addition, the manuscript describes the significance and role of the ESG report for enterprises, which will, in a short time, also involve small and medium-sized enterprises, not currently covered by the obligations of the Community Directive, but that, operating within production and distribution chains, will be led to present their sustainability report. The book is aimed at entrepreneurs and practitioners who want to use sustainability reporting to declare their ESG performances.