
Environmental, Social, and Governance (ESG) disclosures
Environmental, Social, and Governance (ESG) disclosures are reports that companies share to show how they address sustainability and ethical practices. Environmental factors focus on how companies manage their impact on the planet, like reducing pollution or conserving resources. Social aspects cover how they treat employees, communities, and customers. Governance relates to the company’s leadership, transparency, and ethical decision-making. These disclosures help investors assess a company's long-term resilience, responsibility, and commitment to positive societal and environmental outcomes. Essentially, ESG disclosures provide insight into a company's values and risk management beyond traditional financial metrics.