The 2025 Sustainability Reporting Guide cuts through the noise: treat reporting as a value engine, not a compliance chore. It maps the shifting terrain—CSRD delays, voluntary frameworks like GRI, investor scepticism, legal grey zones—and argues for sticking with double materiality to future-proof strategy, sharpen risk management, and keep stakeholders engaged. In short: tell a clear story, backed by plans and credible data, that shows how sustainability drives the business.
Then it gets practical. Build a strategy that serves distinct audiences, structure content around material issues, visualise the value chain, quantify benefits, and fix data quality at the source. Run a disciplined process: plan early, use transition periods to level up, engage a cross-functional team, and push distribution so the right people actually see it. The result is reporting that is compliant, compelling, and commercially useful.
