The current economic context requires finding a reliable global solution that meets the wishes and interests of investors, decision makers and all categories of users involved in order to create the necessary premises for the design of an integrated reporting system that provides relevant and qualitative information while facilitating the creation of newly added value. This first step is aimed at bringing a plus to the business and at the same time ensuring high levels of productivity, efficiency and effectiveness to maintain a state of balance favourable to the good development of economic activity. In this sense, emphasis is placed to establish and organize an International Sustainability Standards Board ("ISSB") following all the steps to make this possible being of particular importance to fructify the independence and success of IFRS governance (more specifically the Board of Monitoring and Administrators of the IFRS Foundation) to draft global standards aligned with the conditions of the microeconomic and macroeconomic environment. These intensified efforts want to clarify and help users of financial statements to act in conditions of efficiency and effectiveness to significantly contribute to the formation of the image and reputation of the economic entities involved through active participation with business ideas, working and fixed capital and human resources. In order to support initiatives to improve corporate reporting, it is based on the reasoning that the integration of financial and non-financial information is desired to encourage a sustainable development of the constantly changing business environment. The pressures exerted both from the internal and external environment of financial markets have influenced the assumption of a degree of responsibility towards the environment and people, compliance with new requirements from stakeholders, especially financiers and investors. Thus it became necessary to report ESG indicators (environmental, social, governance) has captured attention in recent years and is an important element found in business strategies to ensure an acceptable level of profitability within reasonable limits based on a European legislative landscape that is subject to changes. In order to quantify the contribution of economic entities to solving certain social and environmental problems with the general objective of registering high global performances of the asset and liability structures taking into account the human resource, the environment and the involvement of the community in the formation of a sustainable, prosperous future for the future generations that come after us and exercise their informational values in the context of the informational age in which we find ourselves dictated by the digitization and integration of specialized software incorporating some support programs that it allows us to avoid a titanic work to withstand financial difficulties that may endanger the existence and continuity of the business. A good knowledge of ESG rating is an important guide used by the management and leadership of an entity to have the alternative to adapt its business and orient in the right direction to improve the transparency of the dialogue carried out with the shareholders. An in-depth market research and analyzed from all the angles used by the parties leads to a correct assessment of the impact of the topics addressed in the context of ESG and how they can influence the overall performance of the entity.