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2025 in review – ESG compliance and reporting

This year was defined less by acceleration than by consolidation, retrenchment, and political friction.
Melodie Michel
2025 in review – ESG compliance and reporting
Photo by Towfiqu barbhuiya on Unsplash

In 2025, ESG compliance and reporting entered a period of profound recalibration. After years of regulatory expansion and rising disclosure expectations, the year was defined less by acceleration than by consolidation, retrenchment, and political friction. The result was not the collapse of ESG reporting, but its transformation – from a fast-growing regulatory project into a more contested, uneven, and pragmatic compliance landscape.

A year of regulatory divergence

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