The non-financial report, also known as the ESG or CSR report, provides a comprehensive picture of a company’s environmental, social, and governance impact. It is now governed by initiatives such as the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP). The European NFRD directive and its update, the CSRD, impose strict standards. However, the increasing complexity of the regulatory framework risks diverting resources from concrete actions to report production. Fortunately, efforts are underway to make standards interoperable and simplify requirements.