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The Future of ESG Reporting

  • Klaus Rainer Kirchhoff,
  • Sönke Niefünd,
  • Julian von Pressentin

摘要

This chapter examines the future of ESG reporting and the challenges it brings. It highlights the need for stronger standardization, particularly in light of the EU's introduction of the CSRD, and the role of technology in creating and distributing reports. Furthermore, it emphasizes the importance of employees and internal communication in ESG reporting. Despite advances in legislation and technology, the challenge remains to create a clear and honest picture of a company's sustainability profile and to avoid greenwashing.