Global sustainability reporting is here.

The global ESG reporting landscape is transforming, with corporate activity set to be highly scrutinized under new sustainability reporting standards.

Timing is critical. Both the international and the EU sustainability standards are now effective for the first wave of companies reporting on 2024 year ends. In the US, the Securities and Exchange Commission’s (SEC) climate rule first applies for certain companies reporting on 2025 year ends.

This will be challenging for many organizations, not just the most complex. Investors and stakeholders have high expectations for the quality of these ESG disclosures.

These pages provide our insight, high-level guidance and detailed analysis to help inform your reporting strategy.

Insights and actions



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Evolution of sustainability reporting in Asia Pacific

Beyond the horizon