Reports & Analysis

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Cover Feb 2026 report

Communicating Changes in Sustainability Goals and Targets: Trends and Recommendations

U.S. companies have set sustainability-related goals and targets with frequency since the 1980s. Sometimes company-driven, sometimes stakeholder-driven, they have primarily shared them, along with progress toward achievement, in voluntary reports. Today, many U.S. companies are reevaluating their sustainability goals and targets. This piece explores evolving trends in communicating changes to sustainability goals and targets, especially those related to climate.
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Key 2025 Considerations for Companies Navigating Evolving ESG Disclosure Requirements 

ESG disclosure requirements are changing quickly. New climate laws, global reporting standards, and political scrutiny are creating a more complex reporting environment for companies.  At the Society for Corporate Governance’s Sustainability Practices Forum last week, companies addressed the increasingly fragmented regulatory environment U.S. companies face and discussed navigation strategies for balancing regulatory risk, investor expectations, and transparency. Here are our key takeaways:   Closely Monitor California Climate Laws  California is leading […]

Are you ready to transition from TCFD to IFRS S2?

Companies adopting the IFRS Sustainability Disclosure Standards may start with climate-only disclosures in year one before moving to full adoption. But how different is IFRS S2 from TCFD? In this thought piece, we’ve outlined the key differences, new disclosure requirements, and important considerations for companies deciding when to transition. 
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The Future of Sustainability Reporting under the New Administration

In our recent Labrador Sustainability Client Forum, we welcomed Rob Main (Jasper Street Partners) to explore The Future of Sustainability Reporting under the New Administration. With his extensive background in investment stewardship, ESG strategy, and regulatory policy, Rob provided valuable insights into how evolving federal priorities, regulations and investor priorities could shape sustainability reporting.

The Case for Digital ESG Reporting

In partnership with nexxar, our latest thought piece highlights how transitioning sustainability information from static PDFs to designed, interactive websites can improve stakeholder engagement and understanding of your ESG story.

Unified Disclosure Strategy

In our latest thought piece, we discuss the need for a Unified Disclosure Strategy in response to growing scrutiny from investors and regulators for consistency and comparability across disclosure channels.

Artificial Intelligence Disclosure

As businesses explore integrating AI into their operations, our thought piece reflects on the intersection of AI and ESG, emphasizing key issues and topics for developing their next sustainability report.
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The Case for a Unified Disclosure Strategy

In our latest thought piece, our team shares some preliminary thoughts for companies to consider as they look to adopt a unified strategy for their corporate disclosures.

Human Capital Management

Our thought piece highlights examples to consider for your HCM disclosure in your annual report, ESG report and proxy statement.
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