Corporate Social Responsibility (CSR) is receiving a lot of attention these days. It is a voluntary integration of concern for society and the environment into business operations and stakeholder interactions. As a result, businesses have an impact on society and the environment in which they operate. This includes economic, social, and environmental considerations. ESG, an acronym for Environmental, Social, and Governance, refers to three major variables that assess the long-term viability and ethics of a specific investment or firm. Unlike Corporate Social Responsibility, which acts as a framework for sustainability that businesses use, ESG measures a company's level of sustainability. The ESG idea comprises tactics and strategies aimed at reaching global goals by taking environmental, social, and governance aspects into account when making corporate decisions, in addition to financial factors. Non-financial reporting is one mechanism for putting this concept into action. It provides a clear view of facts pertaining to the level of social responsibility attained. Such reporting, in particular, highlights the company's achieved outcomes and efforts in the areas of environmental impact and care for employees, clients, and the larger community. The construction industry has a large impact on reaching sustainability goals. The purpose of this thesis is to determine how well the ESG approach is understood and utilised in large Croatian construction companies, as well as to identify their practises and goals within the ESG approach.