Sustainability reporting - what does it really mean?
Av Mikael Jisander
on 20 May, 2025
In a world where sustainability is no longer a choice but a given, sustainability reporting can be a powerful tool - both to demonstrate transparency and compliance, and to build brand, create trust and drive business. At Navigator, we see sustainability reporting as an opportunity to strengthen trust, by engaging, explaining and inspiring. But what rules are new and what will the future hold?
New times, new demands - new opportunities
Sustainability reporting will become increasingly important in the future, driven by new and comprehensive regulations. One example is the EU's Corporate Sustainability Reporting Directive (CSRD). From financial years starting after December 31, 2024, more companies will have to report in detail on their sustainability performance. This includes not only greenhouse gas emissions, but also the company's impact on social issues, corporate governance and how the entire value chain affects these sustainability aspects. The aim is to provide a more comprehensive picture of the company's environmental and social impacts, in line with the principle of dual materiality - both how the company impacts sustainability and how sustainability issues impact the company financially.
The European Sustainability Reporting Standards (ESRS) are central to CSRD and set out exactly what and how companies should report. These standards are comprehensive and cover a wide range of environmental, social and governance (ESG) topics.
What do the new rules mean?
- A significantly larger number of companies are covered: in addition to the previous requirements for large public interest entities, other large companies and listed SMEs will now be progressively covered.
- Increased focus on clear, transparent and standardized communication on sustainability performance in line with ESRS.
- Increased demand for verifiable and detailed data in sustainability reports, which may require external verification in the future.
- Opportunity to strengthen the brand and attract investors through a well thought-out and communicated sustainability strategy.
- Increased focus on the entire value chain: Companies need to increasingly disclose their sustainability impacts and risks across their value chain.
Going forward, communication on sustainability needs to be more fact-based, more detailed and more accessible - not only to authorities and investors, but also to employees, customers and other stakeholders.
From requirements to strategic communication
The new reporting requirements raise the bar - but it also means new and significant opportunities to show what a company actually stands for and how sustainability is integrated into business. Navigator has extensive experience in transforming complex sustainability data into clear and credible communication. We help you understand the new requirements, identify the essential information, create a structure that holds and an expression that feels authentic. And above all - to make sustainability an integral and strategic part of your brand.
Navigator's strength lies at the intersection of strategy, communication and creativity. We work closely with our clients to identify what is relevant to highlight - and how this can be communicated in a clear and inspiring way. Whether you are facing your first sustainability report under the new requirements, or want to take the next step in an existing report, we are a partner that can create communication that engages and strengthens your brand.
We are happy to help you with your sustainability report. Please contact us if you are interested in an informal meeting.
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