This book serves as a comprehensive and authoritative guide on ESG (Environmental, Social, and Governance) and sustainability reporting, targeting professionals, academics, regulators, and businesses engaged in or interested in sustainable practices and transparent reporting. Its impact demystifies the complex landscape of ESG reporting frameworks and standards, provide clarity on key principles and regulations globally, and empower readers to implement effective, credible, and forward-looking ESG disclosures. Through detailed exploration and comparative analysis, the book fosters greater harmonization and convergence in ESG reporting standards, promotes digital and assured reporting practices, and highlight emerging trends such as nature-related and social metrics. Ultimately, it advances the global sustainability agenda by enhancing understanding, improving ESG disclosure quality, and supporting informed decision-making that balances economic, environmental, and social considerations.