ESG報告：ESGデータの概要、重要性、正しい活用法

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.

ESG報告とは

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.

ESG報告書の対象となる主要な監査項目

ほとんどのESG報告書には、重要な課題領域全体にわたるデータとナラティブが混在しています。一般的な監査項目には以下が含まれます：

• 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.

一般的な形式と報告チャネル

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:

• 貴社ウェブサイトで公開される年次サステナビリティ報告書またはESG報告書
• 主要な年次報告書に組み込まれたESG開示(統合報告)
• 以下のような社外プラットフォームまたはレジストリへの記載：
  • 気候変動および水に関するデータを扱う非営利団体(CDP)
  • 政府ポータル(例：EUまたは英国のコンプライアンス・レジストリ)
  • 証券取引所の報告用プラットフォーム

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.

自主的な報告から義務的な報告へ

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.

2010年代までには、投資家や格付機関は、より一貫性のあるESGデータを求めるようになっていました。MSCIやダウ・ジョーンズ・サステナビリティ・インデックスなどのESG格付けやインデックスにより、ESGパフォーマンスがより可視化されました。SASBやTCFDのようなフレームワークは、財務パフォーマンスに結びついた意思決定に役立つデータに対する投資家の要求を満たすために登場しました。

2010年代後半以降、政府はESG開示の義務化ルールを導入し始めました。主なマイルストーンは以下の通りです：

• 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.

業界も重要です。環境的・社会的影響の規模や性質により、一部の業種(金融サービス、石油・ガス、製造業、重工業、消費財)では、当然他の業界よりも厳しく監視されています。もし貴社が上記の業界で事業展開を行っている場合、ESGの開示が義務付けられているか、テークホルダーから厳しく要求されていることも多いでしょう。

ESG報告の仕組み：報告プロセス

ESG報告は構造化されたサイクルに準拠しています。このサイクルは、適切なデータの収集から、優先順位付けとフレームワークの選択を経て報告書の公開までの段階となります。また、これらの段階は、ステークホルダーの高まる要求と規制要件を満たし、明確かつ有用な開示を行う際の助けとなります。

ESGデータの収集

このプロセスは、組織全体からのESGデータ収集から始まります。これには、事業活動からの環境データ、人事・労務チームからの社会データ、法務・コンプライアンス部門からのガバナンスデータが含まれます。ESG課題は広範な部署にまたがっているため、連携が不可欠です。

• 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.

マテリアリティ評価

マテリアリティ評価は、報告書に含めるべき監査項目の決定に役立ちます。これは、事業との関連性やステークホルダーにとっての重要性に基づくESG課題の重要度を特定するものです。

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.

報告フレームワークの選択

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.

ほとんどの企業は、以下の1つ以上を使用しています：

• 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

早期にフレームワークを選択することで、報告書の構成や評価手法を構築し、読み手にとっての整合性を向上できます。

報告書の作成と検証

データの収集とフレームワークの選択後、報告書の作成を開始します。これには通常、以下の要素が含まれます：

• 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.

ESG報告が規制化されるにつれ、外部保証を取ることが一般的になってきています。これは、選択されたESGデータを第三者がレビューして、正確かつ追跡可能かどうかを確認するということを意味します。EUでは、CSRDによって報告されたESGデータに対する限定的な保証が義務付けられています。他の地域も、今後これに準ずる可能性があります。保証することでレポートの信頼性が向上し、ステークホルダーが提供する情報に対する信頼度が高まります。

公開、開示、継続的改善

ESG報告は、完成後ほどなくして公開されます。なお、ほとんどの企業は以下を実施します：

• 会社のウェブサイトに記載
• 年次財務報告書にESGのセクションを追加
• CDPや規制ポータルといったプラットフォームに選択したデータを送信。

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.

主なESG報告のフレームワークと基準

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.

ESGの報告フレームワークには、以下の2種類があります：

• 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.

多くの自主的なフレームワークが構築されたり規制基準に直接影響を与えたりしています。例えば、EUのESRSはGRIとTCFDの概念に基づいて構築されています。ISSB基準はSASBとTCFDを一つの屋根の下に統合し、規制当局が採用または開発できる世界的な基準となることを目指しています。

グローバル・レポーティング・イニシアチブ (GRI)：幅広いステークホルダーを重視した報告

グローバル・レポーティング・イニシアチブ(GRI)は、企業が自社のサステナビリティへの影響について、明確かつ一貫性をもって伝えるための基準を定めています。GRIは、最も強固に構築され、かつ広く利用されているESGフレームワークの一つです。

幅広いステークホルダー向けに設計されており、ダブルマテリアリティのアプローチを採用しています。これは、ESG課題が事業に与える影響と、事業が環境や社会に与える影響の両方について報告することを意味します。GRIは、排出やエネルギーの使用から労働慣行や人権に至るまで、ESGのあらゆる範囲を対象としています。多くの場合、GRIは汎用的なサステナビリティレポートの根幹をなすものとして使用されています。

SASB：業種別および財務面での重要性

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.

SASBが定めた標準は、企業が所属する業種にとって最も当てはまるESGメトリクスと、財務実績に直結する形式の報告方法を特定します。GRIなどのより広範なフレームワークと併用されることも多く、ステークホルダーにリスクと価値の推進要因をより明確に示します。現在、SASBは国際会計基準審議会(International Accounting Standards Board：IASB)が策定した国際財務報告基準(IFRS)財団の傘下となっており、ISSBの基準に統合されています。

CSRDとESRS：EUにおける義務付けられた報告

EUの企業サステナビリティ報告指令(CSRD)は、一定の基準を超える収益がある欧州で事業を展開するEU域外の企業にも適用される、義務付けられた報告制度です。

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：気候リスク開示のフレームワーク

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.

TCFDは自主的ではあるものの複数の国で義務化されており、ISSBやEUのESRSの一部といった、他のフレームワークの発展に大きく影響を与しています。TCFDはESGのEnvironment（環境）、Social（社会）、Governance（ガバナンス）のうち「E」、つまり気候に特に重視しています。企業は、より広範なESG報告書の気候関連セクションを作成する際、しばしばTCFDを利用します。

ISSB：世界的な基準となる標準

国際サステナビリティ基準審議会(ISSB)は、各国のESG報告に整合性を担保することを目的として設立されました。最初に定められた2つの基準「IFRS S1」と「IFRS S2」は、2023年に発表されました：

• 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.

ISSB基準は財務報告の補完を目的として、投資家のニーズを念頭に策定されています。一部の国や証券取引所では、すでにこのような基準を公式な規制枠組みの一部として採用することが検討されています。

要約と主な相違点

基準	評価範囲	自主的/義務	主な用途
グローバル・レポーティング・イニシアチブ (GRI)	広範なESG、ステークホルダー重視	自主的対応	一般的なサステナビリティに関する開示
SASB	業界特有の財務上の重要性	自主的、ISSBの一環として	投資家向けの報告
CSRD/ESRS	ESG全般、ダブルマテリアリティ	評価範囲の企業には必須	規制コンプライアンス
TCFD	気候リスクガバナンス	一部の地域で義務化	気候変動に特化したリスク報告
ISSB	サステナビリティ(S1)と気候(S2)	自主的な基準	投資家および規制当局との連携

ESG報告の実践：リスク管理、デューデリジェンス、パフォーマンス

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.

より良い報告書を作成する準備について

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.