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Quarterly Member Reports
Member Insights, 2026 Q4
Exclusive insights about the key developments affecting sustainable business—designed to help you make sense of today’s turbulent and complex business landscape.
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Balancing Voluntary and Mandatory Reporting Factsheet
A Future of Reporting analysis
This factsheet presents key findings from BSR’s Future of Reporting analysis, exploring how companies are navigating mandatory sustainability reporting requirements under CSRD and ISSB while continuing to leverage voluntary frameworks such as GRI, SASB, TCFD, and TNFD.
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US Member Day 2026 Resources
Explore resources shared during U.S. Member Day 2026—from the latest insights on recalibrating corporate sustainable business strategy and the evolving role of the CSO, to guidance from our strategic prioritization workshop and breakout group sessions.
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Sustainability FAQs
The Role of Voluntary Reporting in an Era of Mandatory Reporting
As sustainability reporting becomes increasingly regulated, companies are reassessing the role and value of voluntary reporting. BSR addresses key questions on today’s reporting trends and shares how companies are responding to the evolving landscape.
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Impacts of Technology on Workers
Toward worker-centered approaches for tech development and deployment in public administration, healthcare, logistics, and beyond
As new technology continues to be integrated into the workplace, guidance is needed to protect workers and their rights, including the rights to privacy, nondiscrimination, just and favorable working conditions, freedom of expression, and freedom of association. Learn about the impact of workplace technology on workers across three sectors: public administration, healthcare, and logistics.
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Demonstrating the Business Value of Sustainability
Explore how sustainability can create and protect business value and gain practical guidance to strengthen the business case for sustainability.
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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.
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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.
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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.
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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.
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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.
Please Note: These are proprietary document(s) developed by BSR and is considered confidential information for exclusive use by BSR members, not to be disclosed externally to third parties. In developing this tool, BSR has relied on publicly available information and standards, BSR proprietary methodologies, and learnings from project assignments. The document(s) does not constitute and cannot be relied upon as legal advice of any sort and cannot be considered an exhaustive review of legal or regulatory compliance. The views expressed in this document do not reflect those of BSR members.