ESG reporting obligation

Environmental, Social and Governance: With ESG reporting, you disclose all relevant environmental, social and governance-related information. By documenting all your ESG activities, you make your company appear transparent and credible to investors, customers and other stakeholders. Read on if you are affected by the ESG reporting obligation.

Credibility from the ESG report

Use this approach effectively to show your target groups how serious you are about working towards the set targets and to show empty promises and greenwashing a definitive red card. ESG reporting is far more than just ecological sustainability:



  • Climate protection
  • Emissions
  • Adaptation to climate change


Natural resources

  • Biodiversity and ecosystems
  • Water and marine resources


Environmental pollution

  • Resources and circular economy
  • Energy

Respect for human rights

Working conditions

  • Health and safety at work and in production
  • Diversity and equal opportunities
  • Pay equity and work-life balance



  • Product quality and safety
  • Product liability and responsibility


Data protection and security


Business management

  • Role, composition and compensation of management bodies
  • Internal monitoring and risk management systems


Corporate behaviour

  • Company ethics
  • Anti-corruption
  • Free competition
  • Sustainable finance


Stakeholder management

  • Relationships with business partners
  • Social dialogue
  • Political dialogue

The ESG report: Formal, time-related and legal frameworks

In the future, the required ESG information should be published in a machine-readable format in the management report of a company’s annual report. According to the ESG reporting obligation, this report must be released no more than four months after the end of the financial year.

The European Financial Reporting Advisory Group (EFRAG) is currently developing the uniform EU reporting standard, which you will need to comply with when creating your ESG report.

The current proposal of the European Commission also includes an obligation to have the information externally audited, initially with limited assurance. The audit should check:

  • Compliance with the reporting standard
  • The process carried out to identify the information reported
  • Key figures and indicators
  • Mark-up in accordance with the requirements of the electronic reporting format


According to the current plan, failure to fulfil the ESG reporting obligation will result in a criminal investigation.

Are you looking for an experienced sustainability expert to produce the ESG report for you?

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