Tools

Analysis of the Simplified ESRS Delegated Acts

Dive into BSR's detailed analysis of the key changes to the simplified ESRS delegated acts and what they mean for business. 

BSR Members Only

Reports

From Pilots to Future-Fit Business Models

Scaling Business Models That Deliver Commercial, Environmental, and Social Value

BSR and Forum for the Future's new report explores how businesses can move sustainability innovations beyond pilot stage and into scalable implementation. Based on interviews with businesses across diverse sectors, the report identifies ten practical responses to help organizations build resilience, unlock innovation, and create long-term value. 

Sustainability FAQs

Double Materiality Assessments—From Compliance to Strategic Integration

Double Materiality Assessments are evolving from periodic reporting exercises into ongoing strategic management processes. This FAQ outlines BSR’s perspective on leading practices for building integrated, decision-useful DMAs that meet emerging reporting needs and are connected to strategy, governance, financial relevance, and operational action.

Issue Briefs

Sustainability’s Biggest Challenge Isn’t Strategy—It’s Implementation

Closing the gap between strategy and implementation requires embedding sustainability into business decisions, operations, and partnerships. BSR shares six key internal, external, and systemic enablers of successful implementation and how companies can accelerate progress through peer learning.

Tools

Carbon Border Adjustment Mechanisms (CBAMs)

This resources explore Carbon Border Adjustment Mechanisms (CBAMs) which seek to level the playing field between domestic and imported products by applying comparable carbon costs and helping prevent carbon leakage while supporting global decarbonization. Learn about the latest CBAMs updates and how BSR can help you navigate their implementation. 

BSR Members Only

Insights+

From Climate Risk to Adaptation: Why El Niño is a Business Stress Test

With the 2026–27 El Niño expected to amplify already intensifying climate risks, adaptation is crucial for protecting business continuity and competitiveness. Drawing on engagement with nearly 100 stakeholders across industries, BSR explores how businesses can translate physical climate risk into practical adaptation plans across operations, supply chains, workforces, and communities.

Tools

BSR Recommends: Climate Week NYC and UNGA 2026 Events

Explore our curated list of events recommended by BSR staff to guide your Climate Week NYC experience.

BSR Members Only

Tools

SBTi Net Zero Standard Corporate V2.0: Key Changes to Scope 3 and Ongoing Emissions

In June 2026, SBTi released the final Corporate Net-Zero Standard V2.0. Gain BSR's POV on how these changes may impact business goals on emissions reduction. 

BSR Members Only

Tools

Analysis of the Simplified ESRS Delegated Acts

Dive into BSR's detailed analysis of the key changes to the simplified ESRS delegated acts and what they mean for business. 

BSR Members Only

Sustainability FAQs

Double Materiality Assessments—From Compliance to Strategic Integration

Double Materiality Assessments are evolving from periodic reporting exercises into ongoing strategic management processes. This FAQ outlines BSR’s perspective on leading practices for building integrated, decision-useful DMAs that meet emerging reporting needs and are connected to strategy, governance, financial relevance, and operational action.

Tools

Packaging and Packaging Waste Regulation Legislation Summary

Learn how to align with the EU Packaging and Packaging Waste Regulation (PPWR) with key considerations, requirements, and resources curated by our experts. 

BSR Members Only

Reports

A More Pragmatic Era for Sustainability: Time to Act

BSR-GlobeScan 2026 State of Sustainable Business Survey

Drawing on insights from more than 120 sustainability professionals, BSR and GlobeScan's 2026 State of Sustainable Business Survey offers a snapshot of how leaders currently view operationalization, internal alignment, and the external influences driving sustainability today.

Issue Briefs

Sustainability’s Biggest Challenge Isn’t Strategy—It’s Implementation

Closing the gap between strategy and implementation requires embedding sustainability into business decisions, operations, and partnerships. BSR shares six key internal, external, and systemic enablers of successful implementation and how companies can accelerate progress through peer learning.

Reports

Social Impact and Sustainability Professionals at a Crossroads: Profiles and Practical Steps to Build Workforce Resilience

Drawing on interviews across regions, BSR identifies four practitioner profiles that reveal how social impact and sustainability professionals experience their work through voice, company backing, and strain. Learn how companies can support these practitioners in navigating an evolving business landscape and strengthen organizational resilience.

Insights+

Volatility Changes the Playbook, Not the Goal

BSR's President and CEO revisits six questions we posed at the start of 2026 that continue to define the future of sustainable business. While the context has shifted, the central challenge remains the same: how can companies stay focused on long-term sustainability goals while embracing new ways of achieving them in an increasingly volatile world?

Reports

A More Pragmatic Era for Sustainability: Time to Act

BSR-GlobeScan 2026 State of Sustainable Business Survey

Drawing on insights from more than 120 sustainability professionals, BSR and GlobeScan's 2026 State of Sustainable Business Survey offers a snapshot of how leaders currently view operationalization, internal alignment, and the external influences driving sustainability today.