ESG Reporting in 2025: What’s Changed — and What Hasn’t

Environmental, Social, and Governance (ESG) reporting is no longer optional — it’s becoming embedded in how businesses operate, raise capital, and compete globally.

But 2025 brings more than just increased pressure. It brings complexity. The CSRD rollout in the EU, expanded expectations from SFDR, and greater investor scrutiny mean business leaders can’t afford to ignore ESG — or get it wrong.

Here’s a breakdown of what’s new, what’s still essential, and how to move forward confidently.

📊 CSRD Has Arrived — Are You Prepared?

The Corporate Sustainability Reporting Directive (CSRD) expands ESG reporting requirements to thousands more companies in the EU and beyond. Even non-EU businesses with operations in Europe may now be required to report.

Key points:

• Applies to large EU companies now; non-EU companies next

• Must report using European Sustainability Reporting Standards (ESRS)

• Goes beyond “what you’re doing” — demands clear, comparable data

If you’re still treating ESG as a PR exercise, it’s time to evolve.

🌐 SFDR, GRI, and Global Framework Fatigue

The Sustainable Finance Disclosure Regulation (SFDR) applies primarily to investors, but its knock-on effects are reaching suppliers and portfolio companies. The Global Reporting Initiative (GRI) remains a foundational framework for voluntary reporting — but interoperability with CSRD is improving.

The bottom line?

You’ll need to align multiple frameworks — or at least know how they overlap — to avoid duplication, confusion, or compliance risk.

📏 Data Integrity is the New Differentiator

It’s not just about what you say — it’s about what you can prove.

ESG reporting is moving from narrative to numbers.

What to focus on:

• Define consistent, auditable KPIs

• Avoid cherry-picking data that flatters but lacks substance

• Use tech tools to track emissions, labor metrics, and supply chain performance

This is where automation and external auditing tools can save you from future headaches.

🌿 What Hasn’t Changed? Materiality, Authenticity, and Stakeholder Trust

Despite the changing standards, the core of ESG remains the same:

• Understand what’s material to your business

• Communicate with authenticity

• Build stakeholder trust over time

Your ESG strategy should serve both regulatory compliance and business value — not just one or the other.

✅ Next Step: Educate, Align, and Act

Many executives don’t need to become ESG experts — but they do need enough knowledge to lead cross-functional alignment and ask the right questions.

That’s where ExecPacks come in.

🚀 Get the ESG Pack

Our ESG & Sustainability Compliance in 2025 ExecPack includes:

• 5 expert-led presentations

• Downloadable tools, slides, and templates

• Real-world examples on reporting, supply chain, and stakeholder comms

All in under 2 hours.