2025 in review – ESG compliance and reporting
This year was defined less by acceleration than by consolidation, retrenchment, and political friction.
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.