Differences between ESG Report and Traditional Report | ZHOU Talks about the Fourth Civilization (Lecture 295)

There is a misunderstanding in current discussions about the sustainable development and ESG (environmental, social and governance) reports.

Credit to CBCGDF

These reports are neither financial reports, audits, nor advocacy reports, but rather technical reports, similar to post-environmental impact assessments (post-EIAs). The ESG report is a scientific assessment of corporate behaviour, particularly its impact on the environment, biodiversity and climate.

 

The "E" in ESG stands for Environmental Assessment, which covers biodiversity and climate change issues. Therefore, such assessments should be led by experts in biodiversity and climate science, not legal or financial experts.

 

Proper understanding and implementation of ESG reporting requires in-depth scientific research and professional assessments to drive sustainable business development.

 

Editor: LYJ

Check: Richard


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