ESG Reporting Explained: A Practical Guide for Manufacturing Companies
ESG reporting has shifted from voluntary to mandatory for a growing share of manufacturers, with 86% of large companies globally now disclosing sustainability information. The EU's CSRD Omnibus simplification narrowed mandatory scope by roughly 80-90%, but manufacturers with over 1,000 employees and €450 million+ turnover are still fully in scope starting FY2027. ● California's SB 253 requires companies with $1B+ revenue doing business in the state to disclose Scope 1 and 2 emissions starting in 2026, with Scope 3 following in 2027 this applies regardless of where a manufacturer is headquartered.
