ESG

In its fourth annual edition, Deloitte Global has released its 2025 C-suite Sustainability Report, revealing that corporate leaders continue to treat sustainability as a central strategic priority, fueled increasingly by investments and digital technologies. The survey, which polled over 2,100 C-level executives across 27 countries, paints a picture of organizations moving beyond compliance toward embedding sustainability as a driver of business value.

The European Parliament’s Legal Affairs Committee has approved new draft rules that would significantly reduce the number of companies required to conduct sustainability reporting and comply with due diligence obligations.

In a big step toward embedding sustainability into legal frameworks across Latin America, UK-based nonprofit The Chancery Lane Project (TCLP) has announced the successful transposition of 17 climate-aligned clauses into Mexican law. The initiative, achieved in partnership with Nader, Hayaux & Goebel and Hogan Lovells, was unveiled at the Global Alliance of Impact Lawyers (GAIL) Summit in Mexico City.

If you want to know where the future of ESG assurance is headed, don’t just look at regulation, look at what the leaders are actually doing. According to KPMG’s ESG Assurance Maturity Index 2025, the companies out in front aren’t waiting for lawmakers to finish arguing over reporting standards. They’re already investing in technology, engaging their boards, and expecting real business payoffs from sustainability assurance.

The Competition and Consumer Commission of Singapore (CCS) has released a new Guide on Quality-Related Claims to help businesses ensure their marketing practices are clear, accurate, and backed by evidence. The move comes amid rising concerns over greenwashing and recent enforcement actions against misleading advertising.

Mandatory sustainability reporting surged in 2025 as the first wave of companies published disclosures under the EU’s CSRD and other jurisdictions began implementing the International Sustainability Standards Board’s (ISSB) framework. PwC’s inaugural Global Sustainability Reporting Survey 2025, based on responses from 496 companies, shows that while some organizations have slowed or paused reporting due to regulatory recalibration, many continue pushing ahead, driven by both regulatory requirements and stakeholder expectations.

A new survey of European business leaders shows overwhelming support for robust corporate sustainability and due diligence rules, countering efforts in Brussels to pare back environmental and reporting requirements under the EU’s Omnibus simplification package.