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The State of ESG and Sustainability Reporting – Laying Out the Roadmap for 2025

This BARC explores the current state of ESG reporting, examining implementation approaches, organizational structures, technological solutions and future directions. By understanding these dimensions, organizations can develop more effective strategies for navigating the complex and rapidly evolving ESG reporting landscape.

This study explores the following questions:

  • What are the current trends in ESG reporting?
  • What are the most important drivers of ESG reporting in companies?
  • What are the biggest challenges in running ESG reporting today?
  • How much do companies think the Omnibus package would reduce their ESG reporting effort?

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Further information

In 2025, ESG reporting is defined by newly proposed regulations and rising expectations. The EU’s Omnibus Package promised simplification – raising thresholds, reducing data points and postponing deadlines. But for most companies, the reality is nuanced.

This BARC explores the current state of ESG reporting, examining implementation approaches, organizational structures, technological solutions and future directions. By understanding these dimensions, organizations can develop more effective strategies for navigating the complex and rapidly evolving ESG reporting landscape.

Author(s)

Stefan Sexl
BARC Fellow
With 30 years of vendor and consulting experience, Stefan's focus at BARC is on CPM, BI and reporting.
Chris Gerber
Analyst Data & Analytics
Chris Gerber is an analyst in Data & Analytics and ESG

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