(7)Information on environmental, social and governance (ESG) matters by companies has become increasingly relevant for investors in order to measure the sustainability impact of their investments and to integrate sustainability considerations in their investment decision-making processes and risk management. Companies, as a result, face increasing pressure to respond to demands from both investors and credit institutions on ESG matters and are required to comply with multiple standards for ESG disclosures, which are often fragmented and inconsistent. Therefore, for the purpose of improving companies’ disclosure of sustainability-related information and harmonising the requirements for such disclosure provided for in Regulation (EU) 2017/1129, while also taking into account other Union financial services law, the Commission should, in the context of the review of Regulation (EU) 2017/1129, assess whether it is appropriate to integrate sustainability-related information in Regulation (EU) 2017/1129 and assess whether it is appropriate to make a legislative proposal in order to ensure coherence with sustainability objectives and the comparability of sustainability-related information across Union financial services law.