Environmental, social, and management issues (ESG) have become the main focus of activity and the focus of investors’ attention. The ESG reporting landscape is ambiguous: hundreds of reporting standards form a so-called alphabetical list of abbreviations without a single common framework for controlling disclosure by companies. ESG corporate data varies greatly and provides comparable and decision-making information to organisations, which need to properly take ESG considerations into account when making their decisions on sustainable growth. Environmental, social, and governance (ESG) is the basic conceptual approach that is usually applied to understand and evaluate an organisation's business and marketing strategies and performance on a range of ethical and sustainability issues. ESG certainly plays a very significant role in the long-term goals of the organisation and its market positioning. ESG also provides corrective measures to forecast the risks and opportunities in the real areas of marketing and business development. In the present global capital market, some stakeholders also identify the ESG factors to analyse the global trends of marketing and consumer behaviour, as certainly it would help the organisations visualizers to plan business strategies for smooth growth and to assess future risks. In global business scenarios, the mission of the ESG program is to ensure accountability and implement systems and processes to manage company impacts, such as corporate social responsibility. ESG initiatives mainly contribute to business sustainability for responsible business management. This chapter examines the dynamic landscape and forecasts significant changes in ESG reporting regulation in the coming years.