Abstract:
Sustainability reporting has emerged as a compulsory practice within the regulatory frameworks of both the European
Union (EU) and the United States (US). This obligatory facet of corporate operations serves as a pivotal instrument for
augmenting transparency, thereby elucidating the ethical underpinnings of a corporation, while concurrently reflecting
upon its efficacy in economic, environmental, and social dimensions. Sustainability reports are meticulously structured
to encompass both qualitative and quantitative datasets, adhering to industry-established standards that align with the
corporate entity's intended exhibition. The comprehensive nature of sustainability performance, as approached from a
financial perspective, lends invaluable insights into the pragmatic aspects of corporate conduct. Furthermore, the act of
reporting, especially when viewed through the lens of Corporate Social Responsibility (CSR) and Environmental,
Social, and Governance (ESG) considerations, presents an unembellished portrayal of a corporation's overall health
furnishing a realistic panorama that can serve as a compass for future strategic maneuvers. In the context of this paper,
the overarching objective is to undertake a comprehensive examination of reporting frameworks and evaluate the
influence presented by corporations across three cardinal domains: people, planet, and profit.
