The State of ESG & Sustainability Reporting: Challenges and Recommendations for 2025

Stefan Sexl, Christian Neubauer, Susanne Leitner-Hanetseder

Research output: Book/ReportCommissioned report

Abstract

ESG reporting is often a highly disruptive process and the typical motivation for undertaking it is not
solely driven by legal requirements. It has become an essential tool for organizations aiming to maintain
a positive image with their customers, employees, and business partners. Today, various organizational
and technical approaches to ESG reporting implementation compete within organizations, resulting in
diverse experiences, challenges, and outcomes. This BARC study examines these developments and compares customer experiences across different geographic regions, organizational structures and technical implementations. This enables the extraction of specific guidance and recommendations
Original languageEnglish
PublisherBARC – Business Application Research Center
Number of pages65
Publication statusPublished - Jul 2024

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