This chapter explores the evolving landscape of Environmental, Social, and Governance (ESG) reporting, driven by the increasing importance of sustainability factors in corporate accountability and long-term business strategy. It details the primary ESG reporting standards, including the International Integrated Reporting Framework (IIRF), Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), International Sustainability Standards Board (ISSB), Carbon Disclosure Project (CDP), and the Corporate Sustainability Reporting Directive (CSRD), illustrating their diverse applications. The chapter then evaluates key ESG measurement models, categorized as cost-based (Environmental Cost Accounting, Social Cost Accounting), market-based (ESG Ratings and Indices, Sustainability-Linked Bonds and Loans), and asset-based (Natural Capital Accounting, Social Capital Accounting), providing practical examples of their implementation by companies like Nestlé, Unilever, and Apple. Furthermore, it investigates how emerging technologies, particularly Artificial Intelligence (AI), blockchain, and big data analytics, are revolutionizing sustainability assessments. These technologies enhance the measurement, analysis, verification, and transparency of ESG data by enabling secure and auditable data foundations, advanced pattern recognition, predictive analytics, and comprehensive performance assessments. While acknowledging challenges such as data standardization, algorithmic bias, and digital divide, the chapter concludes that the synergistic integration of AI, blockchain, and big data analytics is paving the way for real-time, intelligent, and trustworthy ESG measurement, fostering a data-driven culture of sustainability management and accelerating the transition towards a more sustainable future.