State of Sustainability Reporting in 2025

This report presents an analysis of sustainability reporting trends in 2025, focusing on the Global Reporting Initiative (GRI) Standards. It outlines the significant role of GRI as the most widely used sustainability reporting framework, with companies referencing GRI accounting for 62% of global market capitalization. The report details the geographical distribution of GRI use, highlighting that publicly listed companies in 107 jurisdictions utilize these standards, with notable growth in the Global South. It also discusses the combination of GRI Standards with other frameworks, emphasizing the complementarity of disclosures. The findings indicate stability in GRI usage despite political and regulatory challenges, particularly in Europe and North America, while reporting rates are increasing in Asia, Africa, and Latin America. The report concludes by reinforcing the importance of GRI Standards in the evolving landscape of sustainability reporting, advocating for interoperability among various frameworks to enhance usability and decision-making.