April 2021 ESG Reporting — A Good Practice - By Varun Teja Dhara and Nandha Karthik Suresh

Lastly, the article will highlight a few challenges and limitations present with ESG reporting and the insight into the next stage of CERI's ESG research of the energy sector. [...] Given the larger scale of business funds for MNCs, some companies had created interactive platforms allowing interested stakeholders to navigate to find information, with all the datasets in the domain available to the public based on the region of operation, type of criteria, and units of information. [...] Our observation is that the quality of the reports is a testament to the focus European companies have concerning ESG reporting. [...] • The report covers all Environment, Social and Governance criteria allowing for insight across the set of ESG parameters and not focusing on one or two parameters to the detriment of management focus on the others. [...] Given the gaps in dataset transparency, the need for ESG data governance and compliance standards are of importance to the long-term utility of ESG reporting.