Climate change represents one of the biggest challenges in the world, something experts have been warning about for decades. The transformation of the economy and society, the change of business processes, i.e., the entire way of thinking of the population is possible with significant investments - investments that the public sector cannot carry out independently. The real sector must participate in the entire process, and institutional investors and financial institutions are an important lever. Specifically, ESG performance indicators enable investors to gain insight into the environmental, social, management and ethical aspects of a company's operations and determine its sustainability. Along with financial statements, sustainability reports help investors assess risks, make investment decisions, and assess the value of stocks over the long term. It is also important for companies because they will become more accessible to new investors, they will have access to more favorable placements, it will be easier to find business partners, they will manage risks better and operate more sustainably. Through empirical research based on two semi-structured interviews, on the one hand, a manager who is responsible for socially responsible business in the company AD Plastik and on the other hand, a manager who manages an investment fund in the company FeelsGood Capital will be examined. The conclusion will give an insight into the importance of such reports from different perspectives of institutional investors, their realistic presentation, and the advantages of their use, but also limitations such as the subjectivity and non-standardization of various reporting methodologies.