State of Sustainability Reporting Trends 2025

This report presents an analysis of sustainability reporting trends in 2025, focusing on the use of GRI Standards. It outlines the global landscape of sustainability reporting, highlighting that GRI is the most widely used framework, referenced by companies that account for 62% of global market capitalization. The report details the geographical distribution of GRI reporting, noting significant usage in Asia and Latin America, while observing a stabilization in Europe and North America. It emphasizes that sustainability reporting is increasingly seen as a multi-framework practice, with many companies integrating GRI Standards with other frameworks such as TCFD and SASB. The findings indicate that while GRI use remained stable, there were variations across regions, influenced by political and regulatory changes. The report also discusses the methodology used to collect data from 14,682 companies, focusing on their sustainability disclosures and the relevance of GRI Standards in today's reporting ecosystem.