The landscape of ESG reporting is undergoing profound transformation in 2025, driven by evolving regulatory frameworks, technological advancements, and shifting stakeholder expectations. As the Corporate Sustainability Reporting Directive (CSRD) implementation progresses alongside efforts to align with IFRS Sustainability Disclosure Standards, organizations face both challenges and opportunities in their sustainability reporting practices. The recently published Omnibus package intends to simplify reporting requirements, reducing administrative burden while maintaining transparency objectives.
By identifying critical challenges and exploring potential improvements, the BARC Topical Survey “The State of ESG & Sustainability Reporting 2025” provides actionable insights for organizations navigating this complex landscape:
- ESG Reporting Frameworks and Regulations
- Implementation and Assurance
- Motivation for ESG Reporting
- Organization of ESG Reporting
- Challenges Running ESG Reporting
- Technological Implementation
- Potential and Ways to Improve
- Recommendations
The BARC study particularly addresses ESG managers and process participants, Finance & Controlling and C-level management.
Learn more by downloading the BARC Study!
For more information, please visit: Data Decisions. Built on BARC.
