Sustainability-related financial information remains paramount for investors and other stakeholders. While momentum in this area is expected to continue, organisations cannot ignore the growing headwinds facing sustainability practice globally. Policy reversals, fractured alliances, and rising scepticism are increasingly casting doubt on long-term commitments.
Despite these challenges, calls are growing for organisations to embed sustainability more deeply into their purpose — from strategy and operations to reporting. This makes a deliberate and thoughtful approach to sustainability reporting essential in the year ahead.