{"id":61767,"date":"2025-10-22T05:07:00","date_gmt":"2025-10-22T09:07:00","guid":{"rendered":"https:\/\/allianceadvisors.com\/?p=61767"},"modified":"2026-04-10T09:37:37","modified_gmt":"2026-04-10T13:37:37","slug":"the-new-era-of-sustainability-reporting-global-shifts-practical-lessons-and-strategic-opportunities","status":"publish","type":"post","link":"https:\/\/allianceadvisors.com\/ko\/the-new-era-of-sustainability-reporting-global-shifts-practical-lessons-and-strategic-opportunities\/","title":{"rendered":"The new era of sustainability reporting: global shifts, practical lessons and strategic opportunities"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row css_animation=&rdquo;fadeIn&rdquo; content_placement=&rdquo;bottom&rdquo; column_spacing=&rdquo;0px&rdquo; wpex_bg_image_source=&rdquo;featured&rdquo; css=&rdquo;.vc_custom_1740765101116{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&rdquo; min_height=&rdquo;450px&rdquo;][vc_column wpex_bg_image_source=&rdquo;featured&rdquo; css=&rdquo;.vc_custom_1738695614909{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&rdquo; wpex_bg_position=&rdquo;center center&rdquo;]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:300px;\"><\/div><style>.vcex-heading.vcex_69dba8f4e166e{width:600px;color:var(--wpex-accent);font-size:var(--wpex-text-6xl);font-weight:600;line-height:var(--wpex-leading-tight);}@media (max-width:479px){.vcex-heading.vcex_69dba8f4e166e{font-size:30px;}}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-max-w-100 wpex-mr-auto vc_custom_1740760034678 vcex_69dba8f4e166e\"><span class=\"vcex-heading-inner wpex-inline-block\">The new era of sustainability reporting: global shifts, practical lessons and strategic opportunities<\/span><\/h1><style>.vcex-heading.vcex_69dba8f4e357e{width:600px;color:var(--wpex-accent);font-size:var(--wpex-text-lg);font-weight:600;line-height:var(--wpex-leading-tight);}@media (max-width:479px){.vcex-heading.vcex_69dba8f4e357e{font-size:16px;}}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-max-w-100 wpex-mr-auto vc_custom_1740761328938 vcex_69dba8f4e357e\"><a href=\"https:\/\/allianceadvisors.com\/staff-member\/emmanuelle-palikuca\/\" class=\"wpex-no-underline wpex-inherit-color-important\" target=\"_self\"><span class=\"vcex-heading-inner wpex-inline-block\"><span class=\"vcex-heading-icon vcex-heading-icon-left vcex-icon-wrap wpex-mr-5\">By<\/span>Emmanuelle Palikuca<\/span><\/a><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:50px;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&rdquo;&rdquo;]\n<h3>Global sustainability reporting has hit a great reset<\/h3>\n<div>\n<p>Sustainability reporting&nbsp;is entering a new era. Regulatory shifts, evolving standards and rising stakeholder expectations are reshaping the landscape, creating both challenges and opportunities for organizations worldwide.<\/p>\n<p>Demand for consistent, comparable and decision-useful information continues to push voluntary standards toward harmonization, while jurisdictions move closer to mandatory frameworks. The result: a reporting environment that is more complex, but also more transparent, globally aligned and investor-focused.<\/p>\n<p><strong>Global snapshot<\/strong><\/p>\n<ul>\n<li><strong>US:<\/strong>&nbsp;While the SEC&rsquo;s climate disclosure rule is paused, states are moving ahead. California&rsquo;s SB 253 and SB 261 require Scope 1, 2, and (eventually) 3 GHG reporting plus climate risk disclosures beginning in 2026. New York, New Jersey, Illinois, Washington and Colorado are following suit with active or pending legislation.<\/li>\n<li><strong>Canada:<\/strong>&nbsp;The Canadian Securities Administrators have delayed mandatory climate disclosure rules in 2025, but the Canadian Sustainability Standards Board (CSSB) has released voluntary standards with expectation of future mandatory adoption.<\/li>\n<li><strong>EU:<\/strong>&nbsp;The Omnibus package is refining the CSRD, reducing scope, extending timelines and adjusting requirements. &lsquo;Wave 1&rsquo; filers have already published first reports in 2025, providing lessons for subsequent reporters.<\/li>\n<li><strong>New Zealand:<\/strong>&nbsp;First mandatory climate disclosure reports published in 2024, with further refinements under consultation.<\/li>\n<li><strong>Australia:<\/strong>&nbsp;AASB S2 climate disclosure standard effective 2026, ISSB-aligned.<\/li>\n<li><strong>Hong Kong:<\/strong>&nbsp;IFRS S2 climate disclosure required beginning 2026.<\/li>\n<li><strong>Mexico:<\/strong>&nbsp;ISSB-based standards and GHG reporting for large entities effective 2025.<\/li>\n<li><strong>Other Jurisdictions:<\/strong>&nbsp;Japan, Singapore, South Korea the UK, and others continue to advance mandatory ESG and climate-related reporting rules, rapidly aligning with ISSB-driven global disclosure standards.<\/li>\n<\/ul>\n<p><strong>Practical takeaways&nbsp;<\/strong><\/p>\n<p>Use the current &lsquo;pause&rsquo; to prepare and plan. The emergence of ISSB-aligned standards is a clear sign that mandatory requirements are forthcoming, so ensuring readiness for regulations is key. Prioritize double materiality assessments and active <a class=\"glossaryLink cmtt_ESG Advisory\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Stakeholder Engagement&lt;\/div&gt;&lt;div class=glossaryItemBody&gt; The process of interacting with and soliciting input from stakeholders, including investors,...&lt;\/div&gt;&lt;div id=&amp;quot;cmtt_related_articles&amp;quot; class=&amp;quot;cmtt_related_articles_wrapper&amp;quot;&gt;&lt;div class=&amp;quot;cmtt_related_title cmtt_related_articles_title&amp;quot;&gt;Related Articles: &lt;\/div&gt;&lt;ul class=&amp;quot;cmtt_related&amp;quot;&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/annual-equity-plan-replenishments\/&amp;quot;&gt;Navigating Annual Consecutive Equity Plan Replenishments: Data Insights and a Handy Checklist for Companies&lt;\/a&gt;&lt;\/li&gt;&lt;li class=&amp;quot;cmtt_related_item&amp;quot;&gt;&lt;a href=&amp;quot;https:\/\/allianceadvisors.com\/ko\/blackrock-voting-policy-2024-taiwan\/&amp;quot;&gt;BlackRock Voting Policy 2024: Taiwan&lt;\/a&gt;&lt;\/li&gt;&lt;\/ul&gt;&lt;\/div&gt;&lt;div class=glossaryTooltipMoreLinkWrapper&gt;&lt;a class=glossaryTooltipMoreLink href=https:\/\/allianceadvisors.com\/ko\/glossary-index\/stakeholder-engagement\/ &gt;Read more...&lt;\/a&gt;&lt;\/div&gt;\" data-link=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/stakeholder-engagement\/\" href=\"https:\/\/allianceadvisors.com\/ko\/glossary-index\/stakeholder-engagement\/\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">stakeholder engagement<\/a>, align disclosures with ISSB and TCFD frameworks and focus on specific material sustainability risks and opportunities.<\/p>\n<p><strong>Voluntary standards converge<\/strong><\/p>\n<p>The voluntary reporting space is consolidating around the&nbsp;ISSB, which aims to establish a global baseline. Frameworks such as SASB, CDSB, TCFD and GRI are merging or collaborating to create standardization, ensure interoperability and promote simplicity.<\/p>\n<p>Organizations should consider these trends when developing or refining their reporting:<\/p>\n<ul>\n<li><strong>Data and governance:&nbsp;<\/strong>Strong systems and materiality prioritization are essential.<\/li>\n<li><strong>Shift in narrative:<\/strong>&nbsp;From broad ESG rhetoric to focused discussion of material sustainability risks.<\/li>\n<li><strong>Transparency over greenwashing:<\/strong>&nbsp;Evidence-based commitments are vital for trust.<\/li>\n<li><strong>Concise, visual reports:<\/strong>&nbsp;Investors want structured, machine-readable and impactful reports.<\/li>\n<\/ul>\n<p><strong>Building your sustainability reporting approach<\/strong><\/p>\n<ol>\n<li><strong>Understand expectations and requirements:<\/strong> Clarify which disclosures are mandatory and which are voluntary. Define the target audience, purpose and communication priorities early to ensure compliance and make reporting meaningful.<\/li>\n<li><strong>Build strong engagement and collaboration:<\/strong> Engage shareholders year-round, not just at the annual meeting. Expand engagement to customers and other stakeholders. Internally, involve finance, operations, HR and procurement teams to create a cross-functional reporting process.<\/li>\n<li><strong>Position reporting as strategic communication:<\/strong> Reporting should show how sustainability supports growth, risk management and long-term value creation. Don&rsquo;t just &lsquo;check the box&rsquo;, but use the report as a storytelling tool to highlight how your company addresses material risks and seizes opportunities.<\/li>\n<\/ol>\n<p>Sustainability reporting goes beyond compliance: it&rsquo;s strategic communication. Companies that treat reporting as an opportunity to tell a clear, credible story will build investor confidence, strengthen stakeholder trust and position themselves for long-term success.<\/p>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row content_placement=&rdquo;middle&rdquo; remove_bottom_col_margin=&rdquo;true&rdquo; css=&rdquo;.vc_custom_1761123889627{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}&rdquo; wpex_bg_color=&rdquo;#f1f1f1&Prime;][vc_column width=&rdquo;2\/3&Prime;][vc_column_text css=&rdquo;&rdquo;]\n<p style=\"font-weight: 400;\">This article first appeared in Governance Intelligence and IR Impact magazines. Permission to use this reprint has been granted by the publisher. &copy; 2025 IR Media Group Ltd.<\/p>\n[\/vc_column_text][\/vc_column][vc_column width=&rdquo;1\/3&Prime;]<div class=\"vcex-image-grid-wrap\"><div class=\"vcex-module vcex-image-grid grid-style-default wpex-row wpex-clr\"><div class=\"id-55594 vcex-image-grid-entry vcex-grid-item wpex-text-center span_1_of_2 col col-1\"><figure class=\"vcex-image-grid-entry-figure wpex-last-mb-0 wpex-clr\"><div class=\"vcex-image-grid-entry-img entry-media wpex-relative wpex-mb-20\"><a href=\"https:\/\/www.ir-impact.com\/2025\/10\/the-new-era-of-sustainability-reporting-global-shifts-practical-lessons-and-strategic-opportunities\/\" class=\"vcex-image-grid-entry-link\" target=\"_blank\" rel=\"noopener\"><img width=\"300\" height=\"399\" src=\"https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/IR-logo-no-border.jpg\" class=\"wpex-align-middle\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/IR-logo-no-border.jpg 300w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/IR-logo-no-border-226x300.jpg 226w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/IR-logo-no-border.jpg?w=60 60w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/IR-logo-no-border.jpg?w=120 120w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\"\/><\/a><\/div><\/figure><\/div><div class=\"id-55588 vcex-image-grid-entry vcex-grid-item wpex-text-center span_1_of_2 col col-2\"><figure class=\"vcex-image-grid-entry-figure wpex-last-mb-0 wpex-clr\"><div class=\"vcex-image-grid-entry-img entry-media wpex-relative wpex-mb-20\"><a href=\"https:\/\/www.governance-intelligence.com\/esg\/new-era-sustainability-reporting-global-shifts-practical-lessons-and-strategic-opportunities\" class=\"vcex-image-grid-entry-link\" target=\"_blank\" rel=\"noopener\"><img width=\"300\" height=\"399\" src=\"https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/Governance-Intelligence-logo-no-border.jpg\" class=\"wpex-align-middle\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/Governance-Intelligence-logo-no-border.jpg 300w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/Governance-Intelligence-logo-no-border-226x300.jpg 226w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/Governance-Intelligence-logo-no-border.jpg?w=60 60w, https:\/\/e4h8grreyn6.exactdn.com\/wp-content\/uploads\/2025\/02\/Governance-Intelligence-logo-no-border.jpg?w=120 120w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\"\/><\/a><\/div><\/figure><\/div><\/div><\/div>[\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=&#8221;fadeIn&#8221; content_placement=&#8221;bottom&#8221; column_spacing=&#8221;0px&#8221; wpex_bg_image_source=&#8221;featured&#8221; css=&#8221;.vc_custom_1740765101116{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; min_height=&#8221;450px&#8221;][vc_column wpex_bg_image_source=&#8221;featured&#8221; css=&#8221;.vc_custom_1738695614909{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; wpex_bg_position=&#8221;center center&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Global sustainability reporting has hit a great reset Sustainability reporting\u00a0is entering a new era. Regulatory shifts, evolving standards and rising stakeholder expectations are reshaping the landscape, creating both challenges and opportunities&hellip;<\/p>\n","protected":false},"author":24,"featured_media":61486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[227],"tags":[],"post_series":[],"ppma_author":[460],"class_list":["post-61767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-ko","entry","no-media"],"authors":[{"term_id":460,"user_id":24,"is_guest":0,"slug":"e-palikuca","display_name":"Emmanuelle Palikuca","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/70494411e4581943189030a26bb7d0b399153d4c94beb45a8406bdb9861eb5ac?s=96&d=mm&r=g","0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/61767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/comments?post=61767"}],"version-history":[{"count":5,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/61767\/revisions"}],"predecessor-version":[{"id":65240,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/posts\/61767\/revisions\/65240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/media\/61486"}],"wp:attachment":[{"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/media?parent=61767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/categories?post=61767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/tags?post=61767"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/post_series?post=61767"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/allianceadvisors.com\/ko\/wp-json\/wp\/v2\/ppma_author?post=61767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}