The landscape of North American sustainability and climate disclosure reporting has evolved significantly in the past year, particularly for publicly listed companies and those in the financial sector. Key developments since our 2024 guide include the IFRS establishing a global baseline for disclosure, the Canadian Sustainability Disclosure Standards (CSDS) coming into effect in 2025, OSFI delaying Scope 3 emissions reporting until 2028, expectations surrounding Bill C-59, the European Union’s rollback of the Corporate Sustainability Reporting Directive (CSRD), and the increasing need to filter out geopolitical noise from regulated disclosures. These changes highlight the dynamic regulatory environment and the importance of staying informed and adaptable.
All of this can seem very daunting, but don’t worry: we have been keeping our finger on the pulse so you don’t have to. Our 2025 Guide to North American and International Sustainability and Climate Disclosure Programs will help you navigate North American and international sustainability and climate disclosure programs and set you up for success.
Whether you’re just starting out on your sustainability journey or are a seasoned expert, our guide has you covered. No matter where you are on that journey, we can help.
Delphi is part of Profoundry - a collective of like-minded sustainability experts and organizations:
Delphi • GLOBE • Leading Change • CBSR
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