<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/R85KF7WOMgBk9bjFeyXU56z">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/R7P7kd5lf60cWlSHHwGsH5k"/>
  <rdfs:label>Environmental Social &amp; Governance Report</rdfs:label>
  <skos:altLabel>Corporate Social Responsibility (CSR) Reporting</skos:altLabel>
  <skos:altLabel>Sustainability Reporting</skos:altLabel>
  <skos:prefLabel>ESG Report</skos:prefLabel>
  <skos:definition>ESG Reporting refers to the disclosure of data covering a company's operations in three areas: environmental impact, social responsibility, and governance practices. It provides stakeholders with information on how the company manages risks and opportunities related to sustainability and ethical impact.</skos:definition>
</owl:Class>