• Pallavi D

Abstract: The report is targeted at environmental, social and corporate governance (ESG) indicators of performance. The performance indicators ESG are becoming more and more important for complex assessment of a company and of unified Sustainable Reporting. The development of key performance indicators is under development in many international institutions, e.g. UNEP, EFFAS, DVFA, CFA etc]. ESG stands for Environmental, Social and Governance. There is growing evidence that suggests that ESG factors, when integrated into investment analysis and decision making, may offer investors potential long term performance advantages. The aim of this paper is to introduce and give theoretical possibilities of establishing ESG key performance indicators at the corporate level to support investors' decisions and to be a part of Sustainable Reporting. On the basis of theoretical knowledge was made an empirical analysis in small and medium enterprises in selected sectors with a focus on the ESG performance indicators and Sustainable Reporting.

Keywords: environmental performance, social performance, corporate governance, key performance indicators, sustainable reporting, small and middle companies.

"Sustainability reporting through Environmental, Social and Governance (ESG)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 3, page no.j427-j432, March-2024, Available :http://www.jetir.org/papers/JETIR2403957.pdf

"Sustainability reporting through Environmental, Social and Governance (ESG)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 3, page no. ppj427-j432, March-2024, Available at : http://www.jetir.org/papers/JETIR2403957.pdf