Disclosure and Reporting: 5 Terms To Think About When You Are Compiling Your Sustainability Report

Disclosure and transparency are key terms for 2025, with recent changes and updates to reporting standards and different geographical regions issuing varying sets of guidelines, which can be challenging to navigate effectively, especially for those new to the space.

Also known as a “Transparency Statement”, “ESG Report”, and “Climate Related Risk Reporting”, the report essentially boils down to disclosing information on your company’s social impact initiatives and future goals and aims. Some tips to consider are;

✅ Consider using a “Double Materiality” Lens where you disclose how sustainability issues affect your business (financial materiality) and how your business affects the environment and society (impact materiality)

✅ Build trust by disclosing progress, not just goals. What’s been working and what initiatives need improvement

✅ Use case studies and employee feedback to demonstrate the data

✅ Include an executive summary and quotes to help show thought leadership in your industry

One key element in compiling this type of report is demonstrating that your company is aligned with leading frameworks and adhering to recent updates and guidelines. We wanted to put together a brief guide on some key frameworks to be aware of when compiling your report. 

💡Corporate Sustainability Reporting Directive (CSRD) – An EU directive that mandates companies to report on their environmental, social, and governance (ESG) performance.

💡Environmental Management System (EMS) – A structured approach that helps businesses and organizations manage their environmental impacts and ensure compliance with environmental regulations.

💡 IFRS Sustainability Disclosure Standards – IFRS S1 and S2 are designed to provide a global baseline for sustainability-related disclosures by companies, aiming to improve comparability and decision-making for investors.

💡 Paris Agreement – A legally binding international treaty on climate change adopted in 2015, aiming to limit global temperature increase to well below 2°C above pre-industrial levels, with efforts to limit it to 1.5°C

💡 Science-Based Targets Initiative (SBTi) – A global organization that helps businesses and financial institutions set ambitious emissions reduction targets that align with the latest climate science

These terms are taken from our Industry Glossary. You can find additional resources around reporting standards and disclosure by Forbes and CSO Futures.

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