Sustainable Reporting: Integrating Environmental, Social And Governance Aspects In Corporate Report

This research investigates the implementation and benefits of sustainable reporting that integrates environmental, social and governance (ESG) aspects in corporate sustainability reports.This research will identify best practices and challenges faced by companies in creating holistic sustainability reports.This research uses a qualitative approach with descriptive methods.The research results show that integrating Environmental, Social, and Governance (ESG) aspects in corporate reports, primarily through sustainable initiatives and Corporate Social Responsibility (CSR) programs, not only fulfills the need for sustainable reporting but also creates a positive impact that is in line with the principles ESG sustainability.ESG integration steps involve identifying relevant ESG material, measuring and evaluating ESG performance, implementing sustainable policies, integrating ESG in decision-making processes, stakeholder involvement, continuous reporting, and continuous improvement.Despite progress, there are challenges such as measurement and standardization difficulties, supply chain complexity, difficulty communicating social impact, short-term financial pressures, regulatory uncertainty, and lack of resources and skills.Therefore, companies need to balance short-term financial needs and commitment to long-term sustainability and be ready to face regulatory changes and overcome resource constraints.