Sustainability reporting outlook
Scope-3 transparency, regulatory shifts, and the data infrastructure required.
- 01 Scope-3 reporting is now mandatory in 9 of 14 surveyed jurisdictions.
- 02 Median Scope-3 data coverage: 41% — still well short of audit-grade.
- 03 Investor confidence index correlates strongly with audit-grade reporting.
- 04 AI-assisted disclosure analysis is rapidly becoming a competitive necessity.
The mandatory shift
Scope-3 reporting moved from voluntary to mandatory in nine of the fourteen jurisdictions surveyed. The shift coincides with ISSB-aligned standards taking effect across major capital markets.
The data gap
Median Scope-3 data coverage is 41%. Audit-grade requires more than 80%. The gap is closing but slowly. The bottleneck is supplier data — most enterprises do not yet have data contracts that compel suppliers to disclose.
AI in disclosure analysis
AI-assisted disclosure analysis is moving from experimental to operational. Investor relations teams now routinely use LLM-driven analysis on competitor filings to surface differentiation opportunities.
The data infrastructure
Sustainability is increasingly a data-platform problem. The platforms that succeed combine ESG-specific semantics with audit-grade lineage. Build for the auditor, not for the marketing team.
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