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Reporting Matters 2025
Embedding change, accelerating impact: Leveraging sustainability reporting as a strategic tool
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The 13th edition of Reporting Matters explores how companies can move beyond compliance and use sustainability reporting as a strategic tool to embed change and drive transformation.
Developed in partnership with WBCSD, this year's publication is based on an in-depth review of 185 companies' sustainability disclosures and features:
• Insights into the latest global and regional reporting trends;
• Perspectives from thought leaders including Stephanie de Heer (WBCSD), Louise Ayling (Radley Yeldar), Mardi McBrien (WBCSD), and investor insights by Jasmine Teo and Koh Wei Ling (Temasek);
• Strategic discussions on the increasing adoption of double materiality, the hallmarks of a robust sustainability strategy, the importance of design and storytelling, and the role of the SDGs;
• 16 good practice examples from leading companies across industries and regions, and recommendations for improvement.
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Reporting Matters 2025
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Key findings from Reporting Matters 2025
1. Alignment to mandatory frameworks is increasing. Nearly half (48%) of reports reviewed indicate alignment with or preparation for CSRD, while references to voluntary frameworks like GRI and SASB have declined, reflecting a global shift toward regulatory compliance.
2. The shift to combined reporting is accelerating. Standalone sustainability reports still account for 54% of reports analysed. However, there has been an 11% increase in reports integrating financial and nonfinancial information, in line with growing mandatory requirements.
3. Double materiality is the new standard. 83% of reports disclose double materiality assessments, up from 77% last year. This is in line with mandatory reporting requirements, which are increasingly putting double materiality at the forefront. This suggests that even companies beyond the scope of CSRD are looking to double materiality as leading practice.
4. Sustainability is integrated into corporate strategy but execution is lagging. While 92% of reports demonstrate strategic integration, only 71% provide clear execution roadmaps or provide financial impact information to support this, highlighting a gap between ambition and implementation.
5. Governance plays an important role in embedding sustainability across businesses. 66% of reports disclose board-level sustainability expertise or training, and 39% assign sustainability responsibilities to individual board positions. However, reporting on sustainability-linked executive pay decreased by 4% from last year, potentially reflecting broader pushback against ESG initiatives.