Transparency for Tomorrow: Decoding the Sustainability Reporting Landscape (2025)

You will learn about the main trends and policy developments shaping sustainability reporting. This part helps you understand why transparency and disclosure expectations are changing across markets and sectors.

To report effectively, organizations must understand key concepts such as single and double materiality and recognize the differences between various instruments in the reporting landscape. Here, you will learn what distinguishes frameworks from standards, indices, and certifications, gaining the clarity and confidence to move forward.

The sustainability reporting landscape has many players, which can sometimes feel confusing. In this part, you will learn who these key players are—from GRI and the IFRS Foundation to TCFD and TNFD—and how each contributes to shaping responsible and consistent disclosure practices.

Now it’s time to go deeper — you’ll explore the main sustainability reporting instruments in detail, including the GRI Standards, the IFRS Sustainability Disclosure Standards, the ESRS, the U.S. climate disclosure laws, and the TCFD and TNFD frameworks. You’ll see how and whether these instruments overlap or differ. This understanding helps you decide which combination of instruments best supports your organization’s reporting goals and stakeholder needs.

Once you understand the reporting landscape, you can plan your next steps with confidence. This part focuses on how organizations can integrate learning into their business strategies and systems, and answers the questions you might have about the future of reporting.