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Over the years, the number of firms measuring and reporting environmental, social, and governance data has seen a massive shift due to the overwhelming demand and pressure from different stakeholders. The introduction of various international regulatory bodies like the Corporate Sustainability Reporting Directive (CSRD), has also been intentional in encouraging companies to disclose publicly documents like annual reports, integrated reports in regards to topics like social, environmental, employee affairs and human rights. When it comes to investing, ESG issues take into account a firm’s operational influence on the native environment. Customers, policy makers, investors, and regulators are exerting huge amount of pressure on Companies to carry out Environmental, Social, and Governance ("ESG") reporting also known as non-financial reporting. Sustainability reporting has previously exhibited numerous …