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.

Reports

The Next Gen CSO: Driving Business Integration and Planning for Uncertainty

BSR interviewed 27 senior sustainability leaders across sectors to explore how corporate sustainability is evolving amid geopolitical risk, regulatory shifts, a growing focus on implementation, and the rise of AI. 

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. 

Reports

The Next Gen CSO: Driving Business Integration and Planning for Uncertainty

BSR interviewed 27 senior sustainability leaders across sectors to explore how corporate sustainability is evolving amid geopolitical risk, regulatory shifts, a growing focus on implementation, and the rise of AI. 

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.

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.

Insights+

The Business Case for Sustainability Holds—But It Needs a New Playbook

Rapid shifts in regulatory, geopolitical, and market conditions have transformed the operating environment for sustainable business. Yet the evidence for sustainability’s role in long-term business success remains clear. Based on dialogue with leading companies, BSR and GlobeScan outline five core elements central to maximizing and communicating the business value of sustainability in a radically changed context.

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

Reports

The Next Gen CSO: Driving Business Integration and Planning for Uncertainty

BSR interviewed 27 senior sustainability leaders across sectors to explore how corporate sustainability is evolving amid geopolitical risk, regulatory shifts, a growing focus on implementation, and the rise of AI. 

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?

Podcasts

Doing Business in an Era of Geopolitical Conflict

Aron Cramer, BSR President and CEO, and Ogi Kanaya, BSR Associate Director join host David Stearns to discuss how businesses are navigating an era of acute geopolitical tension and uncertainty. This episode explores the real world challenges companies are facing and how sustainability strategies can help protect people, stabilize operations, and build resilience in a rapidly shifting global landscape.

Insights+

Six Key Questions That Will Shape 2026 and Beyond

With continued global turbulence reshaping the economy, business, and society at the start of 2026, BSR CEO and President Aron Cramer poses six questions that are likely to define progress for sustainable business leaders in the year ahead.

Reports

The Next Gen CSO: Driving Business Integration and Planning for Uncertainty

BSR interviewed 27 senior sustainability leaders across sectors to explore how corporate sustainability is evolving amid geopolitical risk, regulatory shifts, a growing focus on implementation, and the rise of AI. 

Tools

Human Rights Governance in 2026

Developed by the Human Rights Working Group (HRWG), this resource showcases elements of effective human rights governance, critical insights into the working group members’ experiences with the subject, and findings from the 2026 BSR HRWG Human Rights Governance Survey.​

BSR Members Only

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?

Tools

From Commitment to Resiliency: Designing Durable Sustainability Governance

Insights from the Sustainability Governance Roundtable

Gain practical guidance from this overview of key member insights from the BSR Sustainability Governance Roundtable, in which members explored strategies to design sustainability governance structures, processes, and controls that are robust under scrutiny, responsive to an uncertain landscape, and practical to operate across the enterprise.

BSR Members Only