This book explores the evolving world of corporate reporting, where companies are expected to disclose not only financial performance but also their impact on society and the environment. As global interest in sustainability grows, businesses are increasingly publishing ESG (Environmental, Social, and Governance) reports alongside traditional financial statements — reshaping expectations around transparency and accountability.The book begins with the foundations of financial reporting, outlining key regulations and practices that have guided corporate disclosures for decades. It then introduces the principles of sustainability reporting, explaining why ESG transparency is now essential for investors, regulators, and the public.Organized around the three pillars of ESG — Environment, Social, and Governance — the book offers clear explanations and real-world examples of how companies communicate their broader responsibilities. Readers will gain insight into how integrated reporting is influencing corporate strategy, stakeholder trust, and long-term value creation.Ideal for students, researchers, investors, and professionals in finance, accounting, governance, and sustainability, this book provides a practical guide to understanding and evaluating both financial and ESG reports in today's business landscape.
