[Verse 1] Balance sheets evolving, numbers tell new stories now Environmental costs appearing where they once were silent Carbon footprints measured, water usage scrutinized Social impact quantified in stakeholder alignment [Chorus] ESG - Environment, Social, Governance reporting Triple bottom line accounting for tomorrow's auditing People, planet, profit balanced in the ledger's glow Sustainability metrics that investors need to know [Verse 2] Scope one emissions from your factories and fleet Scope two from purchased electricity and heat Scope three's the challenge - supply chain's hidden trail Value chain assessment where most companies fail [Chorus] ESG - Environment, Social, Governance reporting Triple bottom line accounting for tomorrow's auditing People, planet, profit balanced in the ledger's glow Sustainability metrics that investors need to know [Bridge] SASB standards sector-specific guidance TCFD climate disclosure compliance GRI framework comprehensive measurement Board diversity, executive assessment [Verse 3] Materiality matrix plots what matters most Double materiality - impact cuts both ways Stakeholder capitalism shifts the corporate coast From shareholder primacy to broader value displays [Chorus] ESG - Environment, Social, Governance reporting Triple bottom line accounting for tomorrow's auditing People, planet, profit balanced in the ledger's glow Sustainability metrics that investors need to know [Outro] Integrated reporting weaves the narrative thread Financial and non-financial stories newly wed Assurance providers verify the claims you've made ESG disclosure - where accountability's displayed
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