The Global ESG Monitor defines benchmarks and best practices in sustainability reporting. For this purpose, we have developed a scientifically based methodology that measures the quality and transparency of companies’ sustainability practices through their official disclosures. Our goal is to provide companies with guidance on how to improve their reporting and, through this reporting, enhance their sustainability practices. We do not judge business models. It is the role of stakeholders. Our goal is to simplify the complexity of sustainability and stakeholder needs. We offer clear, easy-to-understand information for business leaders. This empowers them to effectively navigate and respond to the risks, opportunities, and impacts of their actions. The GEM methodology is supported by “Forschungszulage”, a funding program of the Ministry of Education and Research in Germany.