"Which of the following statements best describes the role of Environmental, Social, and Governance $($ESG$)$ Reporting in corporate disclosure?

A$)$ ESG Reporting focuses solely on financial performance indicators to assess company performance.

B$)$ ESG Reporting provides insight into a company's non$-$financial performance indicators related to environmental, social, and governance aspects.

C$)$ ESG Reporting is optional for companies and has limited impact on transparency and accountability.

D$)$ ESG Reporting is primarily aimed at satisfying regulatory requirements rather than engaging stakeholders."