Environmental reporting often includes metrics like carbon footprint, biodiversity impact, energy use, fossil fuel dependence, and waste recycling. These indicators help organizations measure and communicate their environmental performance. Social indicators focus on aspects such as workplace safety, employee training, job creation, and the quality of communication between employers and employees. Governance indicators assess factors like board transparency, executive pay, anti-corruption measures, and the clarity of regulatory frameworks. In the European Union, the Sustainable Finance Disclosure Regulation (SFDR) and Article 29 of the energy-climate law provide a structured approach to sustainability reporting. These regulations guide how companies and financial institutions disclose their environmental, social, and governance (ESG) impacts. Additionally, the ISR and Greenfin labels require funds that carry these designations to meet specific extra-financial criteria, ensuring they align with sustainability goals. The Corporate Sustainability Reporting Directive (CSRD) aims to enhance the quality and consistency of sustainability information shared by companies. It requires businesses to provide more detailed and comparable data, helping investors and the public better understand their environmental and social performance. Some financial managers also use complementary frameworks such as IRIS+ (developed by the Global Impact Investing Network) and the United Nations Sustainable Development Goals (SDGs) to guide their sustainability strategies, especially for impact investing or thematic funds. These frameworks offer standardized metrics and goals to measure and report on social and environmental outcomes. For more information, refer to the Guide to Sustainable Finance - 2027 edition by the Autorité des marchés financiers (AMF), available online.