Enterprise sustainability reporting often breaks down due to data quality issues, lack of standardization, and evolving regulatory requirements. According to a 2025 survey by KPMG, 79% of companies now report on sustainability, but only 35% have assurance over their data.
Common breakdowns include inconsistent metrics across departments, manual data collection errors, and difficulty tracking Scope 3 emissions. The European Union's Corporate Sustainability Reporting Directive (CSRD), effective from 2024, mandates detailed reporting for about 50,000 companies, increasing pressure for accuracy.
Experts recommend investing in integrated software, training staff, and aligning with frameworks like the Global Reporting Initiative (GRI) or Sustainability Accounting Standards Board (SASB) to improve reliability.
