Strategic Focus: The Future Of Voluntary Sustainability Reporting
Access this research
Access all Corporate Sustainability Leaders content with a strategic subscription or buy this single report
Need help or have a question about this report? Contact us for assistance
Executive Summary
Despite looming ESG disclosure regulations, support for voluntary sustainability reporting remains high on the corporate agenda. This report provides chief sustainability officers (CSOs) with an overview of the current work by the International Sustainability Standards Board (ISSB) to create a global baseline for voluntary sustainability reporting, as well as guidance on how corporates can manage voluntary and regulated reporting side by side.The ISSB’s objective is a global reporting baseline, not standardization
Corporate appetite for voluntary reporting remains high
Corporates will continue to juggle voluntary and mandatory reporting for the foreseeable future
Figure 2. Interoperability table of major standards
Figure 3. ESG and sustainability processes funding priorities
About the Authors
Luke Gowland
Senior Analyst
Luke is a Senior Analyst at Verdantix, specializing in ESG and sustainability reporting software and financial ESG. He advises both technology buyers and software vendor and s...
View Profile
Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...
View ProfileOther related content
The beginning of 2025 saw significant uncertainty surrounding sustainability regulations. Twelve months later, that uncertainty hasn’t disappeared – in fact, the year has highlight...
27 November, 2025
November 18, 2025 was a notable – and unusually eventful – day for California’s climate disclosure laws, SB 253 and SB 261. Two major developments unfolded simultaneously: CARB hel...
27 November, 2025
After the rapid surge of ambitious policies in 2024, and the abrupt reversals, cancellations, and turbulence that followed in 2025, many organizations expected momentum to stall. I...
Upcoming / 21 January, 2026
At COP30 in Belém, Brazil, negotiations focused on how to rein in climate change and protect natural resources. Like previous COPs, the formal agenda was dedicated to finance, emis...
24 November, 2025
On October 20, 2025, a new carbon accounting coalition, Carbon Measures, hit the market. Supported by prominent organizations across industry and finance – including BlackRock, BAS...
11 November, 2025
On October 13, the Royal Swedish Academy of Sciences recognized the work of Joel Mokyr, Philippe Aghion and Peter Howitt “for having explained innovation-driven economic growth” by...
10 November, 2025