As sustainability becomes a boardroom priority rather than a side initiative, 2025 is redefining ESG reporting across Europe and the UK. This edition—developed with research support from Pushkar Joshi, Climate Reporting Actuary—unpacks how new regulations are raising the bar for corporate transparency and accountability.
The EU’s Corporate Sustainability Reporting Directive (CSRD) and Carbon Border Adjustment Mechanism (CBAM) are reshaping investor expectations, supply chains, and cross-border trade, while the UK Sustainability Reporting Standards (UK SRS) align with global IFRS Sustainability Disclosure Standards (S1 and S2) to create a unified yet locally tailored framework.
From the EU’s double materiality approach to the UK’s TCFD-aligned disclosures, this evolving landscape demands that businesses go beyond compliance—turning ESG reporting into a strategic driver of value creation, risk management, and global competitiveness.
