Two steps back, but three steps forward in terms of sustainability reporting.

Summary:

• Nine out of ten companies exempt from EU rules say they will maintain or expand reporting.
• CDP voluntary disclosures increased to 23,100 companies in 2025, despite the repeal of the CSRD.
• Environmental leaders saw $218 billion worth of opportunities, compared to $300 million for laggards in 2026.
• More than 30 jurisdictions, including Japan, Brazil, and Nigeria, adhere to ISSB standards.
• SMEs face indirect pressures, as banks still need to weigh climate risk in loans and bonds.

Complex and unconventional sustainability reporting regulations have long been a headache for companies operating internationally.

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