The ascent of environmental, social, and governance (ESG) reporting has established itself as a global standard in financial markets, reflecting a paradigm shift toward corporate sustainability. Despite this, persistent concerns surround the quality of ESG reporting and its tangible impact on Sustainable Development (SD). To address the imperative transition toward a broader SD agenda within the ESG reporting framework, this study delves into contemporary issues and challenges associated with ESG reporting. It emphasizes the scarcity of interdisciplinary expertise across diversified fields, which is a crucial element for establishing robust reporting mechanisms capable of encompassing the multifaceted nature of sustainability. To address this, ESG reporting should extend beyond its company-centric focus, adapting traditional accounting systems to more effectively incorporate evolving ESG disclosure demands. This adjustment will facilitate a transparent portrayal of environmental and social impacts. The Social and Environmental Accounting (SEA) framework presents a structured approach to facilitate this transformation. This study underscores key SEA aspects that will shape future research, including enhancing data accuracy, standardizing sustainability metrics, evaluating the influence of ESG reporting on stakeholders, and refining disclosure formats.

Biochar from biomass and waste is a valuable component of various urban green infrastructures, including green roofs, permeable pavements, green walls, and green parking lots.

Waste-derived biochar supports circular wastewater treatment by removing contaminants, recovering resources, and integrating life cycle and techno-economic assessments for sustainable scale-up. Biochar, produced from industrial and agricultural waste, has evolved from an agricultural soil amendment to an effective and sustainable material for wastewater treatment. Engineered/modified biochar produced using chemical or physical methods possesses a high surface area, porosity, stability, and a variety of surface functional groups and active sites for removing a wide spectrum of organic and inorganic contaminants, including heavy metals, nutrients, and antibiotics. However, its performance depends on feedstock characteristics and pyrolysis conditions. Slow pyrolysis optimized with artificial intelligence and machine learning technologies is increasingly adopted because of its operational simplicity, high yield, and economic feasibility. Alkali treatment enhances surface functionality, whereas acidic modification promotes the formation of oxygen-containing groups. Experimental evidence indicates that the solution pH is a critical parameter influencing heavy metal adsorption onto biochar, and nanomaterial-based biochar composites can further improve treatment efficiency and cost-effectiveness. Recent advances are shifting toward tailor-made, regenerable biochar integrated into membranes, electrodes, photocatalysts, biofilters, and nutrient-recovery systems. Despite its potential, challenges remain in long-term performance, regeneration, spent-biochar management, and full-scale comparison with activated carbon. Overall, biochar supports environmental, social, and governance principles and sustainable water management while contributing to circular economy strategies and the United Nations' sustainable development goals.