Sustainable Reporting

Sustainable reporting involves the transparent disclosure of a company's environmental, social, and governance (ESG) practices alongside traditional financial data. It provides stakeholders with critical insights into how organisations manage sustainability risks and opportunities. Industry leaders have demonstrated significant financial gains and boosted consumer trust through comprehensive sustainability reporting. This is in large part due to the increased risk reduction, operational efficiencies, and enhanced brand reputation that come with robust ESG practices. Beyond financial benefits, such transparency strengthens stakeholder confidence and fosters resilient business models aligned with long-term value creation.

The importance of sustainable reporting is underscored by a global momentum towards mandatory ESG regulations, and particularly the increasing adoption of the ISSB frameworks. Whilst major directives, such as the European Union’s Corporate Sustainability Reporting Directive (CSRD), are constantly evolving in an attempt to balance pragmatism with ambition, there is still the underlying clear shift towards compliance and accountability. As these regulations take hold, companies that proactively integrate ESG considerations into their reporting processes will be better positioned to meet stakeholder expectations as well as regulatory requirements. ESG reporting is not only a compliance necessity but a critical strategy for sustainable business growth. Keep up to date with regulatory developments with our Industry Insights page.

ESG in South Africa

South Africa is advancing rapidly in ESG regulation and reporting with significant initiatives shaping the landscape. The Sustainability Initiative of South Africa (SIZA) drives sustainable agricultural and ethical trade practices across sectors, reinforcing national commitments. The Climate Change Act, 2024, effective 2025, mandates coordinated climate action fostering a just transition to a low-carbon economy. Furthermore, the Johannesburg Stock Exchange (JSE) has updated sustainability disclosure guidance in alignment with global standards such as IFRS S1 and S2, urging listed companies to enhance transparency.

Importantly, South African organisations aligning with these international and local ESG standards are well positioned to differentiate themselves, facilitating smoother access to global markets and enhancing competitiveness in export sectors. Leading companies on the JSE and across industries exemplify how embracing ESG can unlock value, trust, and strategic advantages.