As Environmental, Social and Governance (ESG) reporting increasingly becomes a central mechanism for corporate transparency and stakeholder engagement, its effective-ness hinges on the breadth and depth of the issues it addresses, and this is particularly important given the increasing impact of global warming and climate justice related issues. Traditional ESG frameworks emphasize environmental stewardship, corporate social responsibility, and good governance. However, many ESG disclosures—particularly within the social pillar—fail to meaningfully address systemic and structural social inequities. Integrating a social justice element into ESG reporting can fill this gap, fostering more fair, equitable, inclusive, and credible corporate practices, which respect principles of international human rights. It is an emerging imperative that reflects new expectations from corporate shareholders, and the broader society in general.

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