Abstract (English)
Environment, Social and Governance (ESG) reporting is the next step in sustainability frameworks and has now become mandatory for large companies in the EU. Facilities Management (FM) has a significant role in meeting the new legislative requirements through provision of documented data from FM-related activities and this calls for new capabilities and new practices. This paper will investigate how the EU ESG legislation relates to other sustainability frameworks and to FM to establish an understanding of the historical foundation. The paper will also discuss how ESG reporting can be a strategic driver for FM organizations based on a Danish survey, which found that most companies and FM organisations focus on compliance. An informative example of how a large company voluntarily have reported ESG in their annual report is also presented. A main result of the paper is a model and a guideline for how FM can contribute to ESG as a strategic driver for environmental, social and economic value creation. The authors argue that specifically managing the social aspect can be a competitive advantage.