SUSTAINABILITY STRATEGIES
52 % fall in sustainability reports published in January to June 2025 by the 3,000 largest US companies
He does, however, believe that the“ more politicised” landscape demands a switch from“ superficial” to“ embedded and measurable”.
Al says:“ As my colleague Julian Cran put it:‘ Sustainability becomes less about storytelling and more about how decisions ripple across supply chains, stakeholder trust, an long-term resilience’.“ And as ESG language becomes more politicised, the value lies in embedded, measurable outcomes – not just in branding.
“ Superficial ESG language is fading, while operationally embedded practices persist.”
Policy shifts and pressure Much of the slowdown can be attributed to the complex, and shifting, global regulatory landscape.
In particular, the European Union’ s Corporate Sustainability Reporting Directive( CSRD) and California’ s climate disclosure laws( SB 253 and SB 261) are set to take effect in the next 12 – 24 months.
Many firms are delaying voluntary reports while they assess how to comply with these mandatory frameworks.
The evolving policy environment in the US is also contributing to the pause.
Recent federal-level changes in climate, energy and disclosure
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