The "E" in ESG: Examining Environmental Topics in ESG Reporting

In the general media and business press, there is ongoing coverage about environmental, social, and corporate governance (ESG) factors that can be used to measure sustainability and social impact of an organization. The “E” in ESG refers to environmental practices that protect natural resources needed by future generations. 

Based on recent APQC research with 1,700 global participants, this article provides an overview of the most common environmental and climate-related topics that organizations include in their ESG reporting. It also includes information on the number of environmental metrics reported annually and the percentage of those metrics with targets. It concludes with insights into the importance of environmental objectives to the operational future of business.