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Black Sun Breakfast Briefing: Navigating the Future of Corporate Reporting and Sustainability



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The Black Sun Breakfast Briefing gathered a diverse group of FTSE 100 & 250 companies to discuss the evolving landscape of corporate reporting, sustainability, and the challenges businesses face adopting new regulations. 

The session provided valuable insights into emerging trends, compliance issues, and effective communication strategies in an increasingly complex regulatory environment.

Attendees ranged from investor relations and finance professionals to sustainability leads, each bringing unique insights into the challenges businesses are navigating.


Key Trends and Challenges in Corporate Reporting

During the session, several key trends emerged, highlighting the different approaches companies are using to comply with new regulations and the shifting demands of stakeholders.                                                                                                                    

  1. Streamlining Reports: A growing concern is the length and complexity of annual reports, driven by increasing regulatory requirements. Companies are taking action to meet the challenge of condensing vast amounts of information into concise, digestible formats while still maintaining transparency and stakeholder engagement.                                        
  2. AI in Reporting: While Artificial intelligence (AI)’s role in content creation is still in the early stages, AI is starting to play a role in the corporate reporting process. Some companies are using AI tools to streamline data capture, improve reporting systems, and even enhance user access to information, with tools such as chatbots.                                                                   
  3. Refining Net Zero Strategies – Evolving Focus on Realistic Goals and Measurement Tools: Some companies have adjusted their climate Net Zero targets either to reflect commercial priorities, or more realistic goals to ensuring they report achievable and measurable outcomes.                              
  4. Evolving DEI Strategies – Adjusting Emphasis for Stakeholder Expectations: The global context for Diversity, Equity, and Inclusion (DEI) reporting has changed in 2025 particularly for companies with U.S. stakeholders. It became apparent during the discussion that some companies are considering carefully their choice of wording around their DEI initiatives in light of shifting stakeholder expectations.

Navigating Regulatory Updates and Emerging Trends

The regulatory landscape continues to evolve, and the briefing highlighted several upcoming and ongoing developments that companies must stay on top of:                                                                                                                                                

  • The EU Omnibus: The proposed changes to CSRD reporting announced by the EU Commission in February 2025 has injected significant uncertainty into the future scope and timing of sustainability reporting for UK companies operating in the EU. While the proposals seem to offer a delay to the deadlines the timing and extent of revisions to CSRD reporting remain in question. See our research on the first 20 CSRD complaint reports.
  • Corporate Governance Code (2024): With most of the new requirements under the updated Code apply for periods starting on/after 1 January 2025 of particular interest was the new requirement, applicable for periods starting on/after 1 January 2026 for a description of how the Board will be required to make a declaration of effectiveness of the material controls at the balance sheet date (plus disclosures if any have not operated effectively). Companies are already preparing for these changes by reviewing their governance structures and how they communicate these adjustments to stakeholders.

The Role of Technology and Digital Reporting

Digital engagement and reporting have become integral parts of how companies communicate with their stakeholders. As businesses move towards more streamlined and digital-first strategies, the use of digital sustainability reports and hybrid reporting methods is increasing. Companies are integrating sustainability data directly on their websites, allowing users to explore key information interactively. Others are adopting a custom digital approach, making it easier for users to navigate sustainability data.

Accessibility is also increasing in significance, with companies taking steps to comply with EU web accessibility guidelines. This includes offering features like high contrast text and screen reader compatibility to ensure all stakeholders can easily access important information.

Conclusion: The Future of Corporate Reporting

As businesses continue to adapt to evolving regulations, there is a clear shift toward a more integrated, streamlined, and digital approach to corporate reporting. However, balancing regulatory demands with compelling storytelling remains a challenge.

We are grateful to all of the attendees who attended our Breakfast Briefing for their insight and contributions. If you would like to talk to us about any of these topics or to explore how Black Sun can help your company embrace the opportunities in Corporate Reporting please contact us at enquiries@blacksun-global.com


About Black Sun

Black Sun Global is a stakeholder advisory and engagement agency that's been driving transformation and positive change for ambitious brands for more than 20 years. With deep expertise in disclosure and reporting, ESG, sustainability, and digital engagement, we reshape how organisations connect with customers, investors, employees, and the wider world. 

We are trusted partners to some of the most influential global organisations, sparking innovation and sustainable performance through our strategic insights, partnerships, and proprietary technologies.

As founders of the Positive Change Group, we are on a mission to create a new kind of stakeholder relations partner. Our world-class specialists work closely with executive leadership teams to protect reputations, inspire trust, and promote responsible business practices - building resilience and long-term value in a rapidly changing world.

For more information, please visit: www.blacksun-global.com




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