The Evolution of ESG & Sustainability Reporting

Amanda Petzinger
Amanda Petzinger
September 23, 2025
Sustainability reporting is at a critical inflection point due to the convergence of regulatory mandates, investor scrutiny, and public demand for transparency. With frameworks like CSRD, SEC climate disclosures, and evolving global standards gaining traction, organizations are under pressure to not only disclose environmental and social metrics but also demonstrate measurable progress toward sustainability goals.

This urgency is amplified by climate-related risks, supply-chain vulnerabilities, and the growing expectation that companies contribute meaningfully to global decarbonization efforts.

Meeting these reporting demands can be challenging, but also presents opportunities to strengthen the business:
  • Strategic decision-making: High-quality sustainability data enables organizations to identify emissions hotspots, resource inefficiencies, and areas for operational improvement.
  • Stakeholder trust: Transparent reporting builds credibility with investors, customers, and regulators, especially when aligned with recognized frameworks like GRI, CDP, and SASB.
  • Competitive advantage: Companies that proactively manage and disclose sustainability performance are better positioned to attract capital, talent, and partnerships.
  • Innovation & efficiency: Sustainability initiatives often lead to process innovations, cost-savings, and new business models. This is seen especially in energy, waste, and water management.
To start preparing for this new era of disclosure, here are some actions you can take:
  • Engage stakeholders: Ask for input from individuals internal and external to your organization to identify topics that are material to your company’s financial performance and broader impacts.
  • Map your data landscape: Identify what sustainability data you already collect, where it resides, and what gaps exist.
  • Align with frameworks: Choose a reporting framework and begin aligning your metrics and disclosures accordingly. IFRS standards underpin many global climate regulations, while the GRI provides a comprehensive environmental, social, and governance framework.
  • Engage internally: Build cross-functional teams to support data collection, goal setting, and performance tracking.
  • Pilot & iterate: Start with a small set of metrics or sites, test your reporting approach, and refine it before scaling enterprise-wide.
Companies that take a proactive approach now can help strengthen their standing with stakeholders, identify areas for improvement and innovation, and better position themselves for the future.

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About the Author

Amanda Petzinger
Amanda Petzinger
Benchmark Gensuite
Amanda Petzinger is Vice President, Sustainability, Stewardship, Supply Chain, & ESG Solutions at Benchmark Digital Partners (renamed from Gensuite LLC on 1-Jan-2021), leading Benchmark Gensuite’s ESG & Sustainability Practice. In this role, Amanda and her team ensure the continual evolution of Benchmark Gensuite’s Sustainability & ESG solutions in alignment with subscriber, market, and regulatory needs; provide best practice insights and thought leadership in the Sustainability and ESG space; and manage Benchmark Gensuite’s internal Sustainability and ESG programs and initiatives.

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