ESG reporting is no longer optional. As global regulatory pressure intensifies and investors demand greater transparency, companies in 2025 must be ready to navigate a fast-evolving landscape of sustainability disclosure rules. This Comprehensive Guide to Global ESG Reporting provides clarity on the standards, frameworks, and compliance requirements shaping corporate sustainability worldwide.

From the European Union’s CSRD to the global adoption of ISSB standards, and the continued relevance of GRI and SASB, organisations must understand which frameworks apply to them and how to prepare for stricter reporting expectations.

Why ESG Reporting Matters More Than Ever in 2025?

The year 2025 marks a major turning point for sustainability disclosure. Across global markets, regulators, stock exchanges, investors, and consumers expect companies to provide reliable, comparable, and decision-useful ESG data.

This shift is driven by:

New international ESG regulations 2025
Mandatory climate disclosure requirements
Increased scrutiny of greenwashing
Higher expectations for transparency and accountability
Investor demand for consistent sustainability metrics

To stay competitive, companies must understand both local and global ESG rules — and prepare internal systems for more rigorous reporting.

1. CSRD: The World’s Most Comprehensive ESG Reporting Law

The Corporate Sustainability Reporting Directive (CSRD) is transforming sustainability disclosure across Europe and influencing markets globally. It requires over 50,000 companies including many non-EU companies to report detailed, audited ESG data using the European Sustainability Reporting Standards (ESRS).

Key requirements under CSRD:

Double materiality assessment (financial + impact)
Mandatory climate, social, governance, and value-chain disclosures
Assurance (audit) of sustainability data
Alignment with EU Taxonomy criteria
Digital tagging for enhanced comparability

CSRD raises the bar globally, setting a new benchmark for corporate ESG transparency.

2. ISSB: The New Global Baseline for Sustainability Disclosure

The International Sustainability Standards Board (ISSB) has introduced IFRS S1 and IFRS S2, now widely recognised as the global baseline for sustainability reporting.

These standards aim to harmonise fragmented ESG disclosure requirements and replace overlapping frameworks.

ISSB focuses on:

Climate-related financial disclosures
Clear governance, strategy, risk management, and metrics (based on TCFD)
Industry-agnostic and industry-specific data
Global consistency and comparability

Dozens of countries are adopting ISSB standards in 2025, making them a central part of international ESG regulations 2025.

3. GRI Standards: The World’s Leading Impact-Materiality Framework

The Global Reporting Initiative (GRI) remains the most widely used sustainability reporting standard in the world. Thousands of organisations rely on GRI to report their social, environmental, and governance impacts.

GRI provides:

Detailed impact-based disclosures
Strong alignment with SDGs
Stakeholder-driven materiality assessments
Compatibility with CSRD and ISSB

Many companies now use GRI + ISSB together to meet both impact and financial materiality expectations.

Read more: 10 Common Greenwashing Red Flags Every Consumer and Business Should Recognise

4. SASB Standards: Sector-Specific ESG Metrics That Investors Trust

The SASB Standards (now part of the ISSB) provide industry-specific, financially relevant ESG metrics, widely used by investors and capital markets.

They remain essential in 2025 for:

Sector-based reporting
Investor-focused disclosures
Materiality insights for specific industries

SASB complements ISSB, offering deeper granularity for 77 industries.

ESG Compliance Trends Shaping 2025

Across global markets, several compliance trends will shape corporate disclosure:

1. Mandatory Climate Reporting

Governments in the EU, UK, US, Canada, Australia, Japan, and Singapore are implementing compulsory climate-risk disclosure aligned with TCFD/ISSB.

2. Value-Chain Transparency

Companies must report Scope 3 emissions, human-rights impacts, and supply-chain practices.

3. Assurance of ESG Data

Audit requirements are increasing, especially under CSRD and stock-exchange rules.

4. Digital ESG Reporting

XBRL tagging, digital sustainability reports, and machine-readable disclosures are becoming standard.

5. Anti-Greenwashing Enforcement

Regulators are cracking down on vague or misleading sustainability claims.

Together, these trends reinforce the need for robust internal ESG systems, high-quality data, and cross-functional collaboration.

How Companies Can Prepare for Global ESG Reporting in 2025?

To navigate this complex landscape, organisations should:

Conduct a gap analysis against CSRD, ISSB, GRI, and SASB requirements.
Strengthen data governance, especially for greenhouse gas emissions and supply-chain metrics.
Build cross-functional ESG teams involving finance, legal, HR, procurement, and sustainability.
Implement digital tools for data collection, automation, and reporting.
Start assurance readiness to meet audit expectations.
Communicate transparently to avoid greenwashing risks.

Companies that invest early will be better positioned to comply and compete globally.

The Comprehensive Guide to Global ESG Reporting highlights one key message: sustainability disclosure is entering a new era. With CSRD, ISSB, GRI, and SASB reshaping expectations worldwide, companies must be proactive, data-driven, and transparent to succeed in 2025 and beyond.

Organisations that embrace stronger ESG reporting frameworks will gain:

Higher investor trust
Better risk management
Stronger brand reputation
Regulatory compliance
Competitive advantage in global markets

The future belongs to businesses that report honestly, act responsibly, and lead with transparency.

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