Despite political turbulence and regulatory uncertainty, sustainability reporting by U.S. businesses continues to grow in scale, sophistication, and strategic importance, according to a new white paper released today by Reuters Events Sustainable Business.
Titled The State of Sustainability Reporting by United States Business in 2025,” and authored by acclaimed expert Richard Howitt, this pivotal white paper draws on exclusive interviews with senior sustainability leaders from eight major U.S. companies: Ford, Microsoft, Google, DuPont, Autodesk, PayPal, Wilson, and Whirlpool Corporation. These insights offer a granular view of how leading organizations are not just maintaining, but advancing their sustainability agendas.
“Despite the ESG backlash, companies are doubling down on data, innovation and transparency. They’re not just reporting – they’re redefining what good looks like.”
This message challenges the narrative of retreat, demonstrating that underlying commitment remains strong, even as communication strategies evolve.
Key Findings: deep-seated commitment
• Near-Universal Reporting Among Large Companies: 99% of the largest 100 U.S. companies now actively engage in sustainability reporting. ESG disclosure is now standard practice for the nation’s biggest economic players.
• Adoption of Leading Frameworks: 88% of top companies use or reference the TCFD (Task Force on Climate-Related Financial Disclosures), alongside high adoption rates for SASB (93%), GRI (75%), and the UN SDGs (72%).
• Sustainability Goals on Track: 80% of the top 250 U.S. companies report their sustainability goals are on track, reflecting persistent dedication despite external pressures.
• Investment in Disclosure: 93% of large U.S. companies have dedicated budgets for sustainability reporting, with 99% planning to increase spending on sustainability and compliance reporting in the next three years.
• Business Impact: 74% of companies report a positive impact on revenue growth from sustainability initiatives, and 95% cite a positive impact on brand value. Sustainability is a driver of competitive advantage and financial returns.
• Small Businesses Recognizing Value: Over 53% of small businesses believe sustainability reporting enhances their reputation. 72% view sustainability as “very” or “extremely” important, with 65% taking active steps to reduce their environmental impact.
Innovation and Integration: redefining “Good” in reporting
The white paper highlights a wave of innovation in sustainability reporting. U.S. businesses are moving beyond basic compliance, leveraging advanced tools and methodologies – from AI-powered data systems and product-level impact assessments to double materiality and real-time dashboards.
“We’re seeing a clear shift from a purely compliance mindset to one driven by competitiveness and strategic value,” commented Hannah Santry, Sustainability & Environmental Project Director at Reuters Events. “Leaders are embedding sustainability into core business strategy because it drives value, resilience and trust. Rigorous, transparent reporting is essential for informed decision-making and building stakeholder confidence.”
Companies like Ford and Whirlpool Corporation are aligning sustainability reporting with financial reporting cycles, demonstrating an integrated view of performance. Ford transitioned to integrated reporting five years ago, showing that environmental and social outcomes are as crucial as financial results. Whirlpool Corporation emphasizes conciseness and clarity, having reduced its report page count by half in two years.
Innovations extend into data management and analysis. Google and Microsoft leverage AI and telemetry data to enhance the accuracy and real-time availability of sustainability insights. Google uses AI tools like Gemini and NotebookLM to streamline content and validate green claims. Microsoft employs telemetry data to refine Scope 3 emissions calculations, arguing that innovative methodologies provide a more accurate environmental footprint.
The white paper also explores how companies are navigating complex areas such as Scope 3 emissions, workforce sustainability, and stakeholder engagement. DuPont is moving from spend-based to activity-based Scope 3 calculations, working directly with suppliers to reduce carbon impact. Wilson highlights workforce sustainability, focusing on proactive talent strategies and employee well-being as integral to their ESG program.
ESG pushback spurs strategic clarity and resilience
While the report acknowledges political backlash against ESG – including decreased mentions of “ESG” in earnings calls and some public retrenchment from certain initiatives, it finds most companies are staying the course. The impact is often in language, with a shift to “sustainability” or “corporate responsibility” instead of “ESG,” rather than a retreat from action.
“The backlash has made companies more deliberate, but not less determined,” Santry added. “They’re focusing on materiality, transparency and long-term value. This pressure has catalyzed a more refined, business-centric approach to sustainability.”
A trend toward “greenhushing” is noted, with a 26% reduction in companies issuing press releases about their sustainability reports over the past two years. Yet internal commitment remains robust: 96% of companies maintain their sustainability goals, and 90% plan to increase ESG investment. Companies are prioritizing action over rhetoric, focusing on integration and measurable progress.
Looking Ahead: from voluntary to mandatory – a global, digital and assured future
A significant theme is the accelerating transition toward mandatory reporting frameworks. With the EU’s Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) gaining traction, U.S. companies are preparing for a new era of accountability and standardization. Many firms are proactively adopting these international frameworks, seeing them as the future of transparent and credible disclosure.
Ford‘s proactive adoption of CSRD for its global operations, ahead of legal requirement, exemplifies this forward-looking approach. Companies consistently express a desire for greater convergence in global standards, recognizing that unified frameworks will streamline efforts and enhance comparability. The future of sustainability reporting is global, digital, and increasingly assured-driven by regulatory imperatives and stakeholder demand for credible, consistent data.
A call to action for sustainability leaders
This white paper is more than a compilation of data, it’s a call to action for every sustainability leader. It’s a testament to the resilience and strategic foresight of U.S. businesses. Now is the moment to lead with purpose, invest in scalable systems, and ensure people and planet remain at the heart of long-term strategy.
Discover how your peers are navigating challenges, driving innovation, and building the business case for sustainability. Don’t miss the opportunity to inform your strategy and accelerate your impact – download now and join the movement shaping the future of sustainable business.
Article by Richard Howitt for Reuters Events. He is a global Leader in Corporate Social Responsibility and Sustainability for over 20 years, Richard Howitt is a renowned Strategic Advisor on Corporate Responsibility and Sustainability, Business and Human Rights. With a history as a leader in national and international organizations, Howitt has built a reputation for integrity, good governance and strategic objectivity. He’s politically aware, commercially astute, a creative thinker, diplomat and relationship-builder.
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