Impact of Mandatory Sustainability Reporting on Corporate Functions

Companies are navigating significant organizational shifts in sustainability governance due to new mandatory reporting requirements. Against the evolving regulatory landscape, how can companies strategize effectively across job functions?

Informed by BSR research and companies’ shared experiences in the Future of Reporting Collaborative Initiative, this policy brief discusses the impact of these new requirements on businesses and their internal functions (including Boards and the C-suite, finance, audit, procurement, marketing, and IT) and provides a summary of key implications with recommendations.