The new shape of sustainability reporting: Less noise, more substance

The 2025 reporting season showed companies dialing down big promises and doubling down on defensible data, revealing a shift toward shorter, sharper and more strategic sustainability reporting. In our work supporting clients across the full reporting lifecycle from sustainability strategy through writing, design and production, we observed how companies framed climate, DEI and broader people-related narratives. Here’s what stood out this year, and what to expect in the months ahead. 

1. Climate reporting expanded beyond carbon

Greenhouse gas (GHG) disclosures remain central, but this year many companies went further, addressing physical risks from extreme weather, adaptation planning and scenario analysis, alongside early exploration of water and biodiversity. While still uneven, these additions reflect investor expectations that climate resilience be discussed more comprehensively. 

2. “Greenhushing” in tone

We saw a quieter approach to climate language. Companies tempered net-zero declarations and emphasized interim progress, efficiency gains or compliance pathways. The result of legal scrutiny and the reputational risks of over-promising was fewer headlines but more grounded disclosures. 

3. Reframing the DEI narrative

Just as sustainability communications quieted, so too did diversity, equity and inclusion (DEI) disclosures. Companies scaled back detailed race and gender data, often shifting focus to broader metrics such as veteran status, disability representation or tenure. DEI was often embedded in “people” or “talent” sections rather than presented as a standalone headline. This reframing reflects both political sensitivities and a desire to situate DEI within the broader employee experience. 

4. Spotlight on the employee value proposition

In tandem with scaled-back DEI content, organizations highlighted a wider employee value proposition, including safety performance, health and wellness benefits, professional development and engagement scores. By broadening the “S” in ESG, companies reframed workforce content to emphasize retention and well-being as core to resilience. 

5. Reports became shorter, smarter and more modular

Another visible trend was format. Reports became leaner and more data driven. Some companies merged sustainability disclosures into their annual reports, while others slimmed their core reports and published frameworks (SASB, GRI, TCFD) in standalone supplements. This modular approach allowed issuers to meet multiple stakeholder needs without diluting the main narrative. 

6. Assurance continues to evolve

Third-party assurance, while still largely focused on GHG, continued to expand to other metrics, including health and safety or workforce data. Limited assurance remains the norm, though expectations for audit-ready reporting practices are rising. 

1. California will set the pace

With SB 253 (GHG reporting) and SB 261 (climate risk disclosures) due in 2026, companies are already treating FY2025 as a baseline year. Expect greater investment in emissions methodologies, internal controls and governance to ensure California readiness—even for companies not headquartered in the state. 

2. Assurance will broaden and formalize 

The global move toward standardized assurance, led by ISSA 5000, will likely spill over into U.S. practice. More companies will extend assurance beyond carbon to selected social and governance metrics. Audit committees will increasingly treat sustainability data with the same rigor as financials. 

3. Messaging will stay cautious, content will deepen

Expect more companies to reframe ESG as “sustainability,” “impact,” or “responsible business.” Language may soften but disclosures will remain detailed, especially where investors and regulators demand transparency. 

4. DEI will evolve, not disappear

Race and gender reporting may remain muted, but broader workforce narratives will grow. Safety, benefits, retention and career development will become prominent features of sustainability reports, reflecting the broader employee value proposition. 

5. Digital and modular reporting will accelerate 
Microsites, dashboards and modular data packs are gaining traction. Stakeholders increasingly want both a concise narrative report and easy access to the detailed data behind it. This trend will define the next cycle as companies balance storytelling with transparency.

• Messaging: Make claims specific, data-backed and defensible; avoid broad statements.
• Format: Shift toward modular reports that pair material data and clear narratives with detailed technical disclosures.
• Climate: Use 2025 data as the baseline for meeting California’s 2026 climate disclosure rules.
• Talent & Culture: Report on workforce and diversity metrics material to the business.
• Assurance: Expand assurance planning beyond GHGs to include material workforce, safety and governance metrics. 

As companies are preparing for reporting in an evolving regulatory and political landscape, they are asking not just what to disclose but how to structure and communicate it effectively. This is where the right partner can make the difference. 

We support organizations across the full reporting journey—from regulatory preparedness, reporting strategy to writing, design, assurance readiness and production. Acting as an extension of your sustainability office, we combine technical depth and creative execution to deliver reports that are clear, compliant, and compelling. 

Whether preparing for California’s 2026 requirements, expanding assurance or rethinking the look and feel of your report, we can help you cut through the noise, strengthen your data and craft disclosures that resonate with stakeholders.