Future of Reporting 2025 Highlights Report: Ten Key Takeaways in a Year of Turbulence

BSR’s Future of Reporting (FoR) collaborative initiative shares ten key themes and perspectives emerging from a year-long series of conversations and engagements within its community in 2025 on sustainability reporting. These reflections draw from discussions and polling results shared by FoR participants representing companies navigating evolving mandatory and voluntary reporting requirements, as well as growing stakeholder expectations.

Each section highlights how companies are adapting to change, advancing reporting practices, and leveraging new tools and frameworks to enhance the credibility, clarity, and strategic value of their sustainability disclosures amidst fast evolving requirements and overall disclosure turbulence locally, regionally, and globally.

Contents

1. Omnibus Is Being Leveraged for Strategic Progress
2. Streamlined ESRS Drafts Get a Warm Welcome
3. Double Materiality Emerges as a Strategic Catalyst
4. Voluntary Standards Still Matter in a Mandatory World
5. Interoperability Becomes a Non-Negotiable Expectation
6. The Role of CDP Is Being Re-evaluated
7. Companies Start Their Nature Journey Amid Rapidly Evolving Guidance
8. ESG Ratings and Rankings Come Under Fresh Scrutiny
9. AI Moves Into the Spotlight to Support Sustainability Reporting
10. Reporting Channels Expand as Formats Diversify

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