Below is an excerpt from ISS-Corporate’s recently released article “2025 Sustainability Reporting: Global Trends in Framework Adoption”. The full article is available on ISS-Corporate’s resources page.
The sustainability reporting landscape is at a pivotal moment in 2025. Companies across regions are navigating a complex mix of evolving standards, regulatory mandates, and investor expectations. Understanding framework adoption trends is critical because these choices shape how businesses communicate sustainability and climate management, while affecting comparability, credibility, and compliance.
Against this backdrop, a question that often arises among corporates is: “What should we use for reporting now?” It is a good question – and one worth considering given the pace of change in sustainability standards.
This analysis looks at trends in the adoption of key frameworks – GRI, TCFD, and SASB – across major regions and explores what these patterns may signal for the future of sustainability reporting.
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By: Kosmas Papadopoulos, Executive Director, Head of Sustainability Advisory – Americas, ISS-Corporate
