Tracking Trends in Sustainability Reporting for 2025-2026

The sustainability reporting environment continues to evolve in 2025, driven by increased political scrutiny, heightened stakeholder expectations, and evolving regulatory frameworks. As advisors, we're seeing four critical trends emerge across our client base that are reshaping how companies approach sustainability communications.

If you're looking to sharpen your reporting strategy or create sustainability disclosures for the first time, we've rounded up some of today's biggest reporting trends for companies to leverage in 2025-2026. 

2025 Trends in Action

1. Political Risk Protection

Companies are moving beyond broad sustainability storytelling to surgical, risk-aware narratives. Our clients are crafting language that's precise, free of nuance, and tied to specific business objectives—rising above political noise while maintaining stakeholder credibility. The focus has shifted to creating messaging that protects organizations from political scrutiny without sacrificing transparency.

2. Making Reports Financially Relevant

Smart companies are transforming sustainability reports from compliance cost centers into value-driving strategic assets. Stakeholders now demand clear connections between sustainability initiatives and financial materiality. Our clients are creating disclosures that not only meet global reporting requirements but translate their data into action-oriented financial strategies that demonstrate measurable business outcomes.

3. Framework Consolidation Consistently Deployed

The consolidation of global sustainability frameworks (like IFRS S1 and S2) is creating a newfound opportunity for efficiency. We're seeing companies leverage their consolidated disclosures to create one robust dataset that can be applied to everything from proxy statements to investor presentations. Our clients are adopting a "build once, deploy everywhere" strategy that strengthens financial materiality while reducing compliance complexity.

4. Moving Beyond Traditional Communications

The communications playbook has evolved dramatically. Companies are shifting away from traditional messaging accompanying sustainability reports (i.e. press releases) toward targeted, direct stakeholder engagement. Our clients are implementing strategic outreach approaches that deliver sustainability progress and priorities directly to investors, vendors, and key stakeholders—creating more meaningful dialogue than traditional mass communications.

These trends reflect a fundamental maturation of the sustainability reporting space, where strategic thinking, political awareness, and financial integration have become essential for effective sustainability communications.