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 past year has been turbulent for many sustainability leaders. Continuous shifts in regulations and global sustainability policy – coupled with economic and trade uncertainty – ...
28 October, 2025
On October 17, the International Maritime Organization (IMO) voted to delay the adoption of its Net-Zero Framework by one year. This framework aims to decarbonize the shipping sect...
27 October, 2025
The European Union Deforestation Regulation (EUDR) has been delayed again – this time just three months before its planned implementation in December 2025. This marks the second ye...
09 October, 2025
The sustainability reporting and data management software landscape continues to evolve rapidly as firms adapt to regulatory uncertainty, rising stakeholder expectations and the ne...
03 October, 2025