In 1987, the United Nations’ Brundtland Commission published this definition of sustainability in its report, which called for a strategy that incorporated both economic development and consideration for the environment. Over the years, other definitions of sustainability have emerged, but the Brundtland definition remains a useful explanation that distills sustainability in a concise manner while also making clear the enormity and complexity of the undertaking.

A few short decades later we are facing a world that’s changing, and at a very rapid pace. The world also continues to become more complex, where the success of one organisation is now highly dependent on the performance of other organisations, and the future success of any organisation is dependent on the continued viability of the markets and communities it serves.

Organisations need to adapt quickly to these changes and respond to these complexities to ensure their future.

Sustainability is about balancing operations with intention to preserve and sustain economic, environmental and social resources. There will always be uncertainties about succeeding over the long term, yet there are many opportunities for those organisations that choose to embrace change and execute on new norms and expectations from stakeholders. What these opportunities look like will differ from one organisation to another — “what matters” from a sustainability perspective is dependent upon an organisation’s focus, industry, business model and even its geography, just as it does for financial reporting.

In 2025, we continue to see a dynamic shift as ESG regulations and stakeholder expectations around the world continue to evolve. One key challenge is the growing divide between the U.S., at the federal level, and the EU on issues of corporate social responsibility. The diverging points of view can make it challenging for multinational corporations to navigate the sustainability space. In the U.S., we continue to see local requirements continue to emerge in states like California, New York, and others. This gap in expectations makes for a complex and sometimes confusing regulatory environment.

Our objective with this FAQ guide is to provide users with helpful insights, knowing that it cannot be an “end all, be all” publication due to the dynamic nature of the subject. We expect to add and update this information as the landscape shifts. What we do know is that sustainability is here to stay and will continue to be of interest and concern to a broad range of stakeholders who are also not going away.

A publication like this is never enough. Our hope is that it encourages dialogue and engagement to help address the risks and take advantage of the opportunities that sustainability presents to all of us.