ESG reporting refers to disclosing information about an organization's environmental, social, and governance performance. It involves reporting on key ESG metrics, targets, initiatives, and progress towards sustainability goals. ESG reports provide transparency and accountability, allowing stakeholders to assess an organization's sustainability practices, risk management, and impact on society and the environment. ESG reporting frameworks, such as the Global Reporting Initiative (GRI) or Sustainability Accounting Standards Board (SASB), provide consistent and standardized reporting guidelines.