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Introduction Crucially, the momentum behind sustainability driven by capital markets, customers, supply chains, and technology is not slowing down. While policy may shift with each administration, the long- term push toward climate transparency, decarbonization, and resilience is deeply rooted in market and societal expectations. Sustainability Reporting Regulation in 2025 1 Copyright © 2025 Tango. All rights reserved. In 2025, the rise in sustainability regulations across the U.S. and abroad should remain top of mind for corporations. Despite a notable stall or altogether halt in passing federal climate reporting rules, such as the long-awaited SEC Climate Disclosure Rule, the momentum seen in 2024 is growing elsewhere. States like California and New York are stepping in with sweeping climate legislation, and international mandates such as the EU's Corporate Sustainability Reporting Directive (CSRD) are reaching across borders to impact U.S.-based firms. For many companies, 2025 understandably feels like limbo. The change in leadership and subsequent attitudes toward the ideas behind 'sustainability' and 'climate action' have slowed progress on national climate policy, leaving organizations unsure how aggressively to move forward with ESG and sustainability reporting. But waiting is not without risk. The shift toward mandatory reporting is still happening, and it's being shaped not just by laws, but also by the steady flow of investor expectations, supply chain demands, and competitive pressures. Rather than pause, companies should view 2025 as a call to strengthen their sustainability strategies. Collecting high- quality emissions data, building automated reporting infrastructure, and managing risk across the value chain are still the cornerstones of long-term business success. The forces pushing businesses toward transparency and accountability are here to stay.

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