ESG in Organisational Strategy and Sustainability Reporting

Reporting may refer to

Strategy (from Greek στρατηγία stratēgia, "art of troop leader; office of general, command, generalship") is a high-level plan to achieve one or more goals under conditions of uncertainty. In the sense of the "art of the general", which included several subsets of skills including "tactics", siegecraft, logistics etc., the term came into use in the 6th century CE in East Roman terminology, and was translated into Western vernacular languages only in the 18th century. From then until the 20th century, the word "strategy" came to denote "a comprehensive way to try to pursue political ends, including the threat or actual use of force, in a dialectic of wills" in a military conflict, in which both adversaries interact.

Sustainability (from 'sustain' and 'ability') is the process of change, in which the exploitation of resources, the direction of investments, the orientation of technological development and institutional change are all in harmony and enhance both current and future potential to meet human needs and aspirations. The organizing principle for sustainability is sustainable development, which includes the following interconnected domains: environment, economic and social. Sub-domains of sustainable development have been considered also: cultural, technological and political. Sustainable development, is the development that meets the needs of the present without compromising the ability of future generations to meet their own needs. Brundtland Report for the World Commission on Environment and Development (1992) introduced the term of sustainable development.