The reporting section emphasizes the importance of transparency in ESG performance. This includes Sustainability Reporting (BRSR IFRS 1, GRI, IR, SASB), Impact Assessment (IFRS 2, TCFD, TNFD, SA8000) and ESG Ratings (CDP, EcoVadis, S&P(DJSI), MSCI, Sustainanalytics). This section also explores best practices for data collection, materiality assessment, and third party assurance to ensure accurate and credible disclosures.