Reporting ESG : définition, raisons de son importance et approche recommandée

More than 90% of large organizations now publish ESG reports. That number keeps growing as governments, investors, and business partners push for more visibility into how businesses handle environmental, social and governance issues.

What started as a voluntary effort has become a requirement in many places. Regulations in the EU, UK, US, and other markets now mandate ESG disclosures for thousands of organizations. At the same time, investors and customers expect clear, consistent ESG data when making decisions.

Key Takeaways ESG reporting is shifting from a voluntary effort to a mandatory requirement in the EU and California. The EU’s CSRD and California’s SB 253 are the primary drivers of current mandates following the pivot in US federal policy. Reporting is no longer just for large public enterprises. Stakeholder pressure makes ESG data a commercial necessity for mid-sized companies, as well. Global alignment is increasing through the ISSB, which provides a unified baseline to help companies manage reporting across different regions.

Qu’est-ce que le reporting ESG ?

ESG reporting, also known as non-financial reporting, involves disclosing how your company performs on environmental, social, and governance topics. It gives regulators, investors, customers, and other stakeholders a clear view into how you’re managing risks, meeting standards, and making progress on non-financial issues. Unlike financial reporting, ESG reporting covers how your company impacts the environment and society, and how those factors could affect your business performance.

Principaux thèmes traités dans les rapports ESG

La plupart des rapports ESG comprennent un mélange de données et de narratifs concernant des enjeux majeurs. Les thèmes les plus courants sont les suivants :

• Environmental: Carbon emissions (Scope 1, 2, and sometimes 3), energy use and sourcing, water use, pollution, waste management, and climate risk and adaptation efforts.
• Social: Labor practices and human rights, DEI, health and safety performance, and supply chain working conditions.
• Governance: Ethics and anti-corruption policies, board structure and oversight, executive compensation, and whistleblower and grievance mechanisms.

These topics are usually tied to internal policies, targets, and performance indicators. The report explains what’s being measured, what’s been achieved, and what’s being worked on.

Formats et canaux de reporting courants

There’s no single format for ESG reporting. How you report will depend on your organization’s regulatory requirements, customer expectations, and internal capacity. The most common formats are:

• Rapports RSE ou ESG annuels publiés sur votre site web
• Divulgation d’informations ESG dans votre rapport annuel principal (reporting intégré)
• Dépôts sur des plateformes ou dans des registres externes, par exemple :
  • CDP (pour les données sur le climat et l’eau)
  • Les portails gouvernementaux (p. ex., les registres de conformité européen ou britannique)
  • Les plateformes de reporting boursier

Many organizations structure their reporting using established frameworks. These frameworks define what to report and how to calculate it, which helps ensure your report is consistent and comparable.

Du reporting volontaire au reporting obligatoire

In the early 2000s, ESG reporting was voluntary. Companies issued Corporate Social Responsibility (CSR) reports to show goodwill or respond to stakeholder pressure. There were no common standards, and reporting varied widely. GRI offered early structure, but adoption was optional.

Dans les années 2010, les investisseurs et les agences de notation ont commencé à insister pour obtenir des données ESG plus homogènes. Les indices et notations ESG, comme le MSCI et le Dow Jones Sustainability Index, donnent plus de visibilité à la performance ESG. Plusieurs cadres, tels que SASB et TCFD, sont apparus pour satisfaire les investisseurs qui demandaient des données liées à la performance financière prêtes à intégrer à leur processus décisionnel.

Depuis la fin des années 2010, plusieurs pays ont introduit des règles de divulgation d’informations ESG. Ce processus a suivi quelques grandes étapes :

• 2017–2021: Countries like the UK, Japan, and the EU began requiring TCFD-aligned climate reporting.
• 2021–2022: The EU proposed and adopted the CSRD, introducing wide-reaching mandatory ESG disclosures.
• 2022: The ISSB was launched to unify global ESG standards.
• 2023–2024: The SEC’s climate rule advanced in the US, mandating publicly traded companies to report climate-related information annually. 
• 2025: US policy pivoted when the executive order for federal climate risk assessment was revoked. In March, the SEC ended its legal defense of the climate disclosure rule, effectively ending the mandatory framework.
• 2025–2026: The EU’s Omnibus I Directive amended the CSRD by raising the financial threshold and narrowing the scope of who must report, while also delaying sector-specific standards until June 2026.
• 2026: California’s SB 253 went into effect, requiring large companies operating in the state to disclose Scope 1 and 2 emissions, with Scope 3 requirements following in 2027.

While there’s a clear trend toward convergence, with frameworks like TCFD and ISSB influencing global standards, regional differences persist. In the EU and California, detailed reporting is now a legal mandate. In other regions, the pressure comes from investors, insurers and customers treating ESG data as a standard requirement for doing business. So while ESG reporting might not be required by law in every market, you’re likely to need it to meet growing stakeholder expectations. 

To Whom Do ESG Reporting Apply?

ESG reporting was once mainly the territory of large, publicly listed companies like those in the Fortune 500 or FTSE 100. These companies faced pressure from investors, regulators, and ESG rating agencies to be transparent about sustainability risks. Today, that expectation is a legal requirement in many jurisdictions. 

• In the EU, the latest Omnibus I Directive under CSRD specifically targets companies with more than 1,000 employees and an annual net turnover exceeding €450 million. Firms falling below these thresholds are now largely exempt from mandatory reporting to reduce administrative burdens.
• In the US, most S&P 500 companies already publish ESG reports, state-level laws are filling the gap left by the defunct SEC federal rule. California’s SB 253 requires companies with over $1 billion in revenue to disclose greenhouse gas emissions, starting with Scope 1 and 2 in 2026 and Scope 3 in 2027. Additionally, SB 261 requires companies with over $500 million in revenue to report on climate-related financial risks every two years, starting in 2026.

ESG reporting requirements also increasingly extend across global supply chains. Large buyers often ask suppliers to share ESG data as part of procurement processes or compliance checks. This means mid-sized companies may need to report ESG metrics to key customers, even with no legal mandate. Supplier codes of conduct and ESG questionnaires are now common parts of doing business with multinationals, meaning ESG reporting is no longer just a requirement for the world’s largest organizations.

Le secteur d’activité compte, lui aussi. Certains secteurs (services financiers, pétrole et gaz, fabrication, industrie lourde, biens de consommation) sont naturellement plus sous surveillance que d’autres en raison de l’ampleur ou de la nature de leurs impacts environnementaux et sociaux. Si votre entreprise relève de l’un de ces secteurs, elle fera plus probablement face à une obligation de divulguer des informations ESG ou à de fortes attentes de ses parties prenantes.

Fonctionnement du reporting ESG : le processus de déclaration

Le reporting ESG suit un cycle structuré. Il commence par la collecte des données appropriées, se poursuit avec la phase de hiérarchisation et de sélection du cadre et se termine par la publication d’un rapport. Chaque étape contribue à préparer une communication claire et utile répondant à la fois aux attentes de plus en plus fortes des parties prenantes et aux exigences réglementaires.

Collecte des données ESG

Tout commence par le recueil des données ESG dans l’ensemble de l’entreprise. Cela comprend les données environnementales du service Opérations, les données sociales des équipes RH et effectifs ainsi que les données de gouvernance des fonctions Juridique ou Conformité. Les enjeux ESG se recoupant dans différents services, la collaboration s’avère essentielle.

• Environmental data might include energy consumption, greenhouse gas emissions, waste volumes, and water usage.
• Social data may come from HR systems tracking workforce demographics, safety incidents, and training hours.
• Governance information typically involves board structure, ethics policies, and compliance metrics.

Manual tracking is still common in early-stage reporting, but many companies adopt ESG software platforms to centralize data, improve accuracy, and reduce the reporting workload over time.

Matrice de matérialité

Une matrice de matérialité vous aide à décider des points à aborder dans votre rapport. Elle identifie les enjeux ESG qui comptent le plus en fonction de leur pertinence pour votre entreprise et de leur importance aux yeux de vos parties prenantes.

A logistics company may prioritize carbon emissions and supply chain labor conditions. A software company might focus more on data privacy and employee well-being. The point is to focus your reporting on the issues that drive risk, opportunity, and performance.

Some regulations now require “double materiality,” which considers how ESG factors impact the business and how the business impacts society or and the environment.

Choix d’un cadre de reporting

Once you know what to report, the next step is deciding how. ESG reporting frameworks provide guidance on which indicators to include, how to calculate them, and how to present your findings.

La plupart des entreprises utilisent un ou plusieurs des cadres suivants :

• GRI for broad stakeholder-focused sustainability disclosure
• SASB for industry-specific, investor-focused reporting
• TCFD for climate risk and governance
• CSRD-ESRS for mandatory reporting in the EU
• ISSB standards for global alignment and investor use

Le fait de choisir votre cadre assez tôt façonnera la structure et la méthodologie de votre rapport tout en améliorant sa cohérence pour les personnes qui le consulteront.

Préparation et vérification du rapport

Lorsque vous aurez collecté des données et choisi votre cadre, vous pourrez commencer à élaborer votre rapport. En général, il associe les éléments suivants :

• Context: Your ESG strategy, goals, and policies
• Metrics: Performance data for each key topic
• Commentary: Explanations of progress, setbacks, and plans

Most reports include visual elements like charts or year-over-year comparisons. Some also include short case studies to illustrate programs in action. The goal is to provide information that’s clear, decision-ready, and backed by evidence.

Plus le reporting ESG est réglementé, plus la vérification externe se généralise. Cela signifie qu’un tiers examine les données ESG sélectionnées afin de confirmer leur exactitude et leur traçabilité. Dans l’UE, la CSRD requiert une assurance limitée pour les données ESG déclarées. D’autres régions pourraient suivre, avec des exigences similaires. L’assurance accroît la fiabilité de votre rapport et inspire davantage confiance aux parties prenantes quant aux informations que vous fournissez.

Publication, divulgation et amélioration continue

Une fois votre rapport ESG terminé, il ne vous reste plus qu’à le publier. La plupart des entreprises :

• le téléchargent sur leur site web ;
• l’intègrent dans les sections consacrées aux facteurs ESG de leurs états financiers annuels ;
• soumettent les données sélectionnées sur des plateformes comme CDP ou des portails réglementaires.

Reporting timelines usually follow the financial calendar, with full reports published annually. In some cases, companies also provide quarterly updates on key ESG indicators. Regular ESG communications help keep stakeholders engaged between reports and demonstrate that your sustainability progress is an active, year-round commitment.

Each ESG reporting cycle gives you new insights into how your organization is performing and where it can improve. You may expand your coverage over time by tracking more suppliers, adding new ESG metrics, or aligning with updated frameworks. Data quality often improves with each cycle, and reporting becomes more integrated with business planning.

Because the path to getting this right is rarely linear, many organizations are turning to ESG rating platforms to support high-quality reporting. Formalized rating assessments provide a structured way to identify data gaps and organize internal metrics before moving to a formal disclosure. By using a rating as a roadmap, companies can ensure their data is verified and accurate, making the transition to mandatory ESG reporting significantly more efficient.

ESG Reporting Readiness Checklist Identify Stakeholders: Define who needs your data, including investors, regulators or customers. Conduct a Materiality Assessment: Determine which ESG topics have the greatest impact on your business and stakeholders. Select a Framework: Align data collection with established standards like GRI, ISSB or the EU’s ESRS. Audit Data Sources: Identify internal owners for environmental, social and governance data across your departments. Prepare for Assurance: Ensure data is traceable and audit-ready for third-party verification.

Principaux cadres et normes de reporting ESG

Choosing the right structure for your ESG data is just as important as the data itself. Frameworks and standards provide the necessary blueprints, telling you which metrics to include, how to calculate them, and how to communicate your data in a way that’s useful to others, whether that’s investors, regulators, or customers.

Some frameworks are designed for general use, others are sector-specific, investor-focused, or required by law. To reduce the burden on companies reporting in multiple regions, many of these systems are now aligning or merging to create a more unified global approach.

Il existe deux types de cadres de reporting ESG :

• Voluntary global frameworks, including the GRI, SASB, and TCFD, are widely adopted across industries and geographies.
• Mandatory national or regional frameworks, such as the EU’s CSRD, which is transposed into country law.

Beaucoup de cadres volontaires ont façonné ou indirectement influencé des normes réglementaires. Par exemple, les ESRS de l’UE s’inspirent des concepts de GRI et de TCFD. Les normes ISSB consolident les cadres SASB et TCFD en visant à faire office de référence mondiale que les régulateurs peuvent adopter ou développer.

GRI : reporting large destiné aux parties prenantes

La Global Reporting Initiative (GRI) propose un ensemble de normes conçues pour les entreprises qui souhaitent communiquer de manière claire et cohérente au sujet de leur impact RSE. GRI est l’un des cadres ESG les plus établis et les plus couramment utilisés.

Il est fait pour un large éventail de parties prenantes et suit une approche reposant sur la double matérialité. En d’autres termes, vous déclarez aussi bien la façon dont les enjeux ESG affectent votre entreprise que la façon dont votre entreprise affecte la société et l’environnement. GRI couvre l’ensemble des facteurs ESG, depuis les émissions et la consommation énergétique jusqu’aux pratiques de travail et aux droits humains. Il sert souvent de « squelette » à un rapport RSE d’usage général.

SASB : reporting spécifique à un secteur d’activité et à caractère financier

The Sustainability Accounting Standards Board (SASB) provides reporting standards for 77. Each standard focuses on the specific ESG issues most likely to impact a company’s financial condition or operating performance. This framework is geared toward investors and capital markets.

Les normes SASB aident les entreprises à identifier les indicateurs ESG les plus pertinents pour leur secteur d’activité et la manière de les déclarer en lien direct avec leur performance financière. Elles sont souvent utilisées aux côtés de cadres plus larges, tels que GRI, afin de donner plus de visibilité aux parties prenantes sur les facteurs de risque et de valeur. Le cadre SASB, qui fait désormais partie de l’International Financial Reporting Standards (IFRS) Foundation, a été intégré aux normes ISSB.

CSRD et ESRS : reporting obligatoire dans l’UE

La directive sur la publication d’informations en matière de durabilité par les entreprises (CSRD) de l’UE est un régime de reporting obligatoire qui s’applique également aux entreprises extracommunautaires qui exercent, dans l’UE, une activité générant un chiffre d’affaires supérieur à un certain seuil.

CSRD requires companies to report according to the European Sustainability Reporting Standards (ESRS), which are detailed, prescriptive, and subject to a double materiality assessment. These standards go beyond climate to include supply chain practices, governance, workforce data, and human rights due diligence.

Reports under CSRD must be digitally tagged, submitted to regulators, and assured by third parties. Compliance for large EU companies began with fiscal year 2024 data, with requirements expanding to other firms in the coming years. To ease this transition, the Omnibus I Directive delayed the adoption of sector-specific and non-EU standards until June 2026, giving the next waves of companies more time to prepare for disclosure.

TCFD : cadre de divulgation d’informations relatives aux risques climatiques

The Task Force on Climate-related Financial Disclosures (TCFD) provides a structure for companies to report climate-related risks and opportunities. It groups disclosures into four key areas: governance, strategy, risk management, and metrics and targets.

Le cadre TCFD est volontaire, mais il a déjà été adopté comme une exigence dans plusieurs pays et a sensiblement influencé le développement d’autres cadres, tels que celui de l’ISSB et quelques éléments des ESRS de l’UE. Le cadre TCFD se concentre sur le facteur E de l’ESG, plus particulièrement le climat. Les entreprises l’utilisent souvent pour structurer la partie consacrée au climat dans leur reporting ESG.

ISSB : normes de référence mondiales

L’International Sustainability Standards Board (ISSB) a été créé pour harmoniser le reporting ESG sur l’ensemble des juridictions. En 2023, il a publié ces deux premières normes, IFRS S1 et IFRS S2 :

• IFRS S1 is a general standard for reporting on all sustainability-related risks and opportunities that could affect a company’s value.
• IFRS S2 focuses specifically on climate disclosures and incorporates TCFD’s structure.

Les normes ISSB visent à compléter le reporting financier et sont conçues pour répondre aux besoins des investisseurs. Plusieurs pays et marchés boursiers envisagent déjà d’adopter ces normes au sein de leurs cadres réglementaires officiels.

Résumé et principales différences

Norme	Champ d’application	Volontaire/obligatoire	Usage principal
GRI	RSE générale, destinée aux parties prenantes	Volontaire	Divulgation d’informations générales sur la RSE
SASB	Matérialité financière spécifique au secteur d’activité	Volontaire, comprise dans l’ISSB	Reporting orienté investisseurs
CSRD/ESRS	RSE complète, double matérialité	Obligatoire pour les entreprises concernées	Conformité réglementaire
TCFD	Gouvernance des risques climatiques	Obligatoire dans certaines régions	Reporting sur les risques spécifiquement liés au climat
ISSB	RSE (S1) et climat (S2)	Référence volontaire	Harmonisation réglementaire et investisseurs

Reporting RSE en pratique : gestion des risques, devoir de vigilance et performance

ESG reporting does more than inform external stakeholders; it supports critical internal functions like risk management, compliance, and operational performance. The metrics you report can directly shape how your business identifies issues, sets priorities, and improves over time.

• Enhanced Risk Management: Reporting ESG data helps embed sustainability into your company’s risk management process. Monitoring indicators consistently makes risks more visible and easier to manage. For example, if reports show rising emissions or high water use in drought-prone regions, those insights feed into operational planning and risk mitigation. Similarly, repeated supplier audit failures or low ethics training completion rates can flag governance or social risks before they escalate.
• Regulatory Due Diligence: ESG reporting creates a structured way to document compliance with human rights and environmental laws. Reports often include details on supplier audits, grievance mechanisms, corrective actions, and training programs. For laws like Germany’s Supply Chain Act or the EU Corporate Sustainability Due Diligence Directive, this type of reporting can serve as evidence of compliance and help reduce legal and reputational exposure.
• Improved Operational Performance: Internally, the act of reporting drives better performance. When ESG metrics are published, management is more likely to set clear targets and monitor progress. If safety incidents or diversity ratios are tracked year over year, teams are more motivated to address gaps. Reporting introduces discipline to how ESG issues are managed, much like financial KPIs do for commercial performance.
• Financial Outcomes and Long-Term Value: Better ESG performance often aligns with better financial outcomes. Using less energy reduces costs. Managing labor issues lowers disruption and turnover. Transparent governance reduces the risk of fraud or regulatory fines. All of this contributes to more stable operations and stronger long-term value. 

Many companies now integrate ESG metrics into business strategy, including leadership accountability. It’s not uncommon for ESG targets to be linked to executive compensation, signaling that sustainability is a business priority, not rather than a side project.

Et si vous amélioriez votre reporting ?

EcoVadis helps organizations turn ESG data into clear, actionable reporting, whether you’re responding to regulatory requirements, meeting investor expectations, or managing supply chain risk. Our tools are built to support every stage of the ESG reporting process, from data collection to improvement tracking.

Talk to us about how EcoVadis can support your ESG reporting, from data collection to disclosure.

FAQs

Q: What is the difference between a CSR report and an ESG report?
A: While both CSR reports and ESG reports cover sustainability, they serve different purposes and audiences. 

• A CSR report is a narrative-driven document used to communicate a company’s values and social commitments to a broad group of stakeholders, including employees and the local community. 
• An ESG report is a highly structured, data-heavy disclosure designed for investors, regulators and banks. It focuses on quantitative metrics and material risks that could impact the company’s financial value. 

Q: Which companies are required to report under the EU CSRD in 2026?
A: Under the 2026 Omnibus I Directive, mandatory CSRD reporting is now limited to large EU companies (and certain groups) that meet both of the following criteria: more than 1,000 employees and a net annual turnover exceeding €450 million. Non-EU parent companies are also in scope if they generate over €450 million in net turnover within the EU for two consecutive years and have a significant EU presence.

Q: When does mandatory emissions reporting begin under California SB 253?

A: Reporting applies to any public or private entity with total annual revenues over $1 billion that does business in California. Compliance is phased:

• 2026: Companies must report Scope 1 and Scope 2 emissions for the 2025 fiscal year.
• 2027: Reporting expands to include Scope 3 (value chain) emissions. Organizations are considered to be doing business in the state if they engage in any transaction for financial gain within California, or meet specific property, payroll, or sales thresholds.

Q: What is double materiality in ESG reporting?

A: Double materiality requires companies to report on two fronts: how ESG issues create financial risks for the business (financial materiality) and how the business itself impacts people and the environment (impact materiality). It is a core requirement for any organization reporting under the EU’s ESRS.

Q: What are the most widely used ESG reporting frameworks in 2026?

A: Most organizations now align their reporting with one or more of these three dominant standards:

• ISSB (IFRS S1 and S2): Now the global baseline for investor-focused reporting. It has effectively absorbed the TCFD and SASB frameworks, making it the primary standard for disclosing financially material climate and sustainability risks.
• GRI (Global Reporting Initiative): Still the most widely used voluntary standard for impact reporting. It remains the preferred choice for companies communicating their broader social and environmental impact to a wide range of stakeholders beyond just investors.
• ESRS (European Sustainability Reporting Standards): The mandatory framework for any company in scope of the EU’s CSRD. It is unique for its “double materiality” requirement, forcing companies to report on both their financial risks and their external impacts.

While other niche frameworks exist (like the TNFD for nature-related risks), most businesses in 2026 use a combination of GRI for general impact and ISSB or ESRS for regulatory and investor compliance.