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However, does this mean more ESG reporting is being done? If so, is the quality of ESG reports improving? And what about ESG performance? In this paper, we examine these three trends in ESG reporting\u2014quantity, quality and corporate ESG performance. With a Swedish multinational corporate focus, we analyse data from Sustainalytics, <jats:ext-link xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xlink:href=\"http:\/\/corporateregister.com\">corporateregister.com<\/jats:ext-link> and the Alliance for Corporate Transparency to answer our research questions. Our analysis shows that, while the quality of ESG information in Sweden has steadily improved, performance plateaued around 2015. Mitigating problems such as the impacts of climate change and COVID\u201019 call for improved ESG <jats:italic>performance<\/jats:italic>, not improved ESG reporting quantity or quality. Thus, rather than focusing on improving ESG reporting regulations, we need to redirect our focus towards creating better ESG outcomes. Therefore, we argue that companies must be asked to provide data that are more timely, relevant, credible and comparable and that demonstrate improved ESG performance. With this information, financial analysts and investors can redirect and accelerate capital flows towards corporate investments that help tackle important problems related to climate crises and the reaching of a sustainable development. Our analysis reveals that we need more research focusing on consumers, investors and policymakers. Future scholars could explore how changing consumer preferences are driving improvements in ESG performance and how changing capital market allocations affect ESG performance.<\/jats:p>","DOI":"10.1002\/bse.2937","type":"journal-article","created":{"date-parts":[[2021,11,24]],"date-time":"2021-11-24T10:44:05Z","timestamp":1637750645000},"page":"1091-1110","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":546,"title":["Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?"],"prefix":"10.1002","volume":"31","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8609-9862","authenticated-orcid":false,"given":"Susanne","family":"Arvidsson","sequence":"first","affiliation":[{"name":"Department of Business Administration Lund University School of Economics and Management  Lund Sweden"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6896-850X","authenticated-orcid":false,"given":"John","family":"Dumay","sequence":"additional","affiliation":[{"name":"Department of Accounting and Corporate Governance Macquarie University  Sydney New South Wales Australia"},{"name":"Nyenrode Business Universiteit, The Netherlands Aalborg Business School Aalborg University  Denmark"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2021,11,24]]},"reference":[{"key":"e_1_2_10_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/acfi.12367"},{"key":"e_1_2_10_3_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-04-2016-2529"},{"key":"e_1_2_10_4_1","volume-title":"The construction of corporate irresponsibility: A constitutive perspective on communication in media narratives","author":"Adamsson E.","year":"2020"},{"key":"e_1_2_10_5_1","unstructured":"Alliance for Corporate Transparency. 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