Sustainability Reporting: The Language of Modern Business
Sustainability reporting 2025 has evolved from a niche corporate responsibility exercise into the language of modern business. Across industries, companies are no longer judged only by profit but by purpose, transparency, and accountability. Stakeholders want evidence, not slogans, and they expect companies to show how their actions contribute to a more sustainable economy. As climate risks, social expectations, and new regulations converge, the ability to measure and report progress is now a critical marker of corporate credibility and long-term value.
Why Sustainability Reporting Matters More Than Ever
In 2025, 99% of S&P 500 companies publish sustainability reports according to the Governance & Accountability Institute. The era when sustainability reporting was optional is long gone. Today, transparency, comparability, and credible data define corporate success.
The rapid rollout of the Corporate Sustainability Reporting Directive (CSRD) in the EU, the introduction of IFRS S1 and S2 standards by the International Sustainability Standards Board (ISSB), and global investor demand for ESG alignment are reshaping expectations. Reporting is no longer just disclosure, it is strategy.
Companies like RETAL and Unilever show how embedding sustainability reporting into business operations strengthens resilience, attracts investors, and drives measurable impact.
From Compliance to Leadership: Lessons from RETAL
The recently released RETAL 2024 Sustainability Report offers a compelling case study in packaging-industry leadership. The company, which manufactures PET packaging solutions for clients in over 70 countries, has aligned reporting, strategy, and innovation around measurable sustainability goals.
RETAL reports that it processed 58,000 tones of recycled PET (rPET) in 2024, about 20% of total raw materials. Seven of its ten plants now operate with 100% renewable electricity, achieving a 76% global renewable share. It has also committed to zero Scope 1 and 2 emissions by 2030.
What makes RETAL’s approach notable is not only its environmental targets but also its governance and supply-chain transparency. More than 80% of suppliers have undergone ESG assessments, while the company joined the United Nations Global Compact to align with internationally recognized principles on human rights, labor, and the environment.
RETAL’s leadership views sustainability as a core business strategy rather than a communications exercise. The company’s actions reflect a long-term commitment to data-driven decision-making, where every initiative is aligned with measurable impact and continuous improvement.
Unilever: Setting the Benchmark for Transparency
Global consumer-goods leader Unilever provides another model for how sustainability reporting underpins corporate credibility. Its 2024 Sustainability and Progress Report adopts a fully integrated format, linking financial results, ESG metrics, and stakeholder outcomes under the CSRD framework.
Unilever discloses progress toward achieving net-zero emissions across its value chain by 2039 and transparent reporting on Scope 3 emissions, which account for more than 95% of its footprint. It also details supplier-engagement programs covering over 60,000 partners and publishes data verified against both GRI and IFRS S1/S2 criteria.
This dual alignment, using GRI for broad stakeholder transparency and IFRS for investor-grade accuracy, positions Unilever as a blueprint for 2025-ready reporting. As the company notes, “Integrating ESG and financial data helps investors understand long-term resilience.”
Understanding the Frameworks: GRI, IFRS, and CSRD
For sustainability professionals, understanding how the major frameworks interact is crucial. The Global Reporting Initiative (GRI) focuses on an organization’s broader impact on people, society, and the planet, making it ideal for companies aiming to communicate transparency and accountability.
The IFRS S1 and S2 standards developed by the ISSB focus on financially material sustainability information that investors need to assess enterprise value. They prioritize comparability and precision. Meanwhile, the CSRD introduced by the European Commission makes detailed, standardized sustainability disclosures mandatory for thousands of EU and non-EU companies.
Together, these frameworks represent a new global ecosystem: GRI offers breadth, IFRS delivers depth for investors, and CSRD enforces accountability. The best practice, as shown by leaders like Unilever and RETAL, is to use all three strategically, combining transparency, financial rigor, and compliance.
Practical Steps to Strengthen Your Reporting
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Map double materiality: Identify how your business affects the environment and how environmental and social trends affect you.
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Set quantifiable targets: Define emission, energy, or waste-reduction goals with clear baselines. RETAL’s “zero Scope 1 and 2 by 2030” goal is a simple model.
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Ensure data integrity: Use third-party verification or assurance partners; Unilever’s ESG data are externally validated.
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Engage the supply chain: Integrate ESG assessments and traceability standards for key suppliers.
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Communicate progress clearly: Present data with context, visuals, and real examples to build credibility.
Common Mistakes to Avoid
Reporting once a year without continuous data monitoring, using frameworks interchangeably without clarifying boundaries, treating the report as a marketing document rather than a management tool, and neglecting the “S” and “G” dimensions of ESG by focusing only on emissions.
Real-World Trends to Watch in 2025
Regulatory alignment continues as more countries adopt CSRD-style mandates, making investor-grade data collection vital. Automation tools are helping companies compile Scope 3 data and flag inconsistencies early, while the SASB Standards are gaining traction for industry-specific metrics. Independent stakeholder engagement is also emerging as a defining feature of credible sustainability reports.
Experts agree that sustainability reporting 2025 is now the true test of credibility, separating companies that simply talk about impact from those that can prove it through measurable results.
FAQs
What defines sustainability reporting 2025?
It’s the practice of publishing transparent, investor-grade ESG data aligned with frameworks like GRI, IFRS S1/S2, and CSRD, linking sustainability directly to business strategy and risk management.
Why use both RETAL and Unilever as examples?
They show that strong reporting works across scales. RETAL proves mid-sized manufacturers can lead with data-driven goals, while Unilever demonstrates how integrated reporting can influence global supply chains.
How can smaller companies get started?
Begin with materiality mapping, simple metrics such as energy, waste, and training, and gradually expand to align with GRI or IFRS disclosure requirements.
Start Learning Today
If your organisation is preparing for these new reporting demands, now is the time to upskill. The Advanced Course on IFRS S1 and S2 Sustainability Reporting Standards by Sustainability Academy equips professionals with the knowledge and tools to build investor-ready reports aligned with global best practices.
Transform your sustainability data into a strategic advantage, register today and lead with transparency.