In this session, we delved into sustainability reporting and ESG disclosures through the lens of business value. Our panel discussed the prominent frameworks adopted by many companies, including IFRS S1, IFRS S2, and the EU CSRD. We explored how these frameworks intersect with critical business performance areas like risk management, carbon accounting, reputational risk, climate change’s operational impacts, and resource efficiency. Companies must strategize on meeting the information needs of investors effectively. Our conversation also highlighted how reporting and disclosure, often driven by compliance, can yield tangible business benefits.