Top 10 Corporate Sustainability Priorities for 2025
- Joyce Kristiansson
- Jun 29
- 5 min read
ENVIRONMENTAL
Top 10 Corporate Sustainability Priorities for 2025
June 24, 2025
In 2025, corporate sustainability leaders are adapting to shifting policy environments and stakeholder demands while broadening their focus to emerging priorities like biodiversity, water availability, AI, and business integration. This report outlines the top 10 sustainability priorities for the remainder of the year based on analysis of current data, executive insights, and emerging trends.
Comparison of Significant Sustainability-Related Reporting Requirements
June 19, 2025
After many years of voluntary reporting, various regulators and standard setters around the world have established requirements for disclosures of certain sustainability-related information. The most significant sustainability-related reporting regulations and standards are those established by the SEC and the state of California in the United States, the European Union via the Corporate Sustainability Reporting Directive (CSRD), and the International Sustainability Standards Board (ISSB) within the IFRS Foundation. The landscape is evolving rapidly, as highlighted by the SEC’s recent withdrawal of its legal defense for its currently stayed climate rule and the European Commission’s (EC’s) proposed omnibus initiative that will delay and potentially modify certain reporting requirements of the CSRD and other E.U. sustainability reporting regulations.
This publication summarizes and compares the key sustainability-related requirements issued by those bodies. It is intended to help U.S.-based entities that might have to report under more than one regulatory framework as well as entities that were preparing to adopt the SEC’s climate disclosure rule or the CSRD and want to understand how to leverage such preparation when applying other sustainability requirements (e.g., those issued by the state of California or the ISSB). The complete requirements of each body are not summarized or analyzed; instead, this publication focuses on key similarities and differences between them. Note that although the disclosure requirements under various frameworks may overlap, the information an entity provides under one set of regulations may not necessarily be accepted as sufficient by other regulators. Thus, an entity should assess whether it has met the specific obligations of every framework under which it is required to report. In addition, certain standard setters have issued guidance to help entities prepare disclosures under multiple frameworks. For example, the interoperability guidance issued jointly by the ISSB, EC, and EFRAG summarizes interactions between the CSRD’s and ISSB’s requirements, although this guidance may need to be updated as a result of changes to the CSRD made by the EC’s proposed omnibus legislation (see the CSRD Requirements section below). For links to Deloitte publications that discuss these frameworks in greater detail, see the Other Resources section.
EPA Extends TSCA Reporting Submission Deadline for 16 Substances
June 17, 2025
The U.S. Environmental Protection Agency (EPA) published a final rule extending the deadline for manufacturers and importers of 16 chemical substances to report unpublished health and safety studies to the EPA pursuant to the Toxic Substances Control Act (TSCA).
Manufacturers and importers of the 16 specified substances will now have until May 22, 2026, to submit required data. This delay in data collection could result in a cascade of missed prioritization and risk evaluation deadlines.
Source: Holland & Knight
Clean Water Act Citizen Suits in the Spotlight: Solicitor General Calls for Supreme Court Review
June 3, 2025
As the federal government decreases its enforcement efforts, federal citizen suits are likely to become more frequent. Federal courts are split on whether Clean Water Act citizen suits can enforce permit terms that implement only state law. The Solicitor General has now weighed in on the issue at the Supreme Court’s request, arguing that the Court should grant certiorari and that such suits are not permissible.
Source: Beveridge & Diamond PC
Streamlining Sustainability Reporting: Survey Reveals Top Priorities for Corporates
June 3, 2025
Sustainability reporting has become widespread and increasingly complex, as corporate issuers manage stakeholder expectations, regulatory mandates, and alignment with multiple reporting frameworks. As they strive to meet these needs, sustainability reporting teams seek ways to standardize and streamline their approach, ensuring efficiency in data gathering, relevance, accuracy and traceability of sustainability information shared with stakeholders. Software solutions have emerged to address these needs, assisting organizations with data collection, data analysis, and alignment with reporting standards and frameworks.
U.S. Supreme Court Grapples with Loper Bright in the Context of NEPA Reviews
June 2, 2025
In a decision aiming to reiterate and clarify the fundamental role of judicial review in National Environmental Policy Act (NEPA) cases, the U.S. Supreme Court emphasized that courts must afford agencies substantial deference to agency expertise in reviewing NEPA decisions.
The Court also set limits on the scope of review, limiting how "indirect" effects are to be considered under NEPA.
This Holland & Knight alert details the major takeaways of the decision and how it may have lasting effects on NEPA jurisprudence and reviews of projects under NEPA moving forward.
Source: Holland & Knight
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SOCIAL
Due June 30: Annual DOT Hazmat Registration
June 13, 2025
Shipping hazardous materials or hazardous waste? If so, you likely need to register with US DOT PHMSA and pay a fee by June 30. See the triggers for registration, when and how to register, and exceptions to the rule all on this new Lion EH&S Cheat Sheet
Source: Lion
OSHA Part of New Opinion Letter Program
June 3, 2025
The U.S. Department of Labor has launched its opinion letter program. "Opinion letters are an important tool in ensuring workers and businesses alike have access to clear, practical guidance," said Deputy Secretary of Labor Keith Sonderling. "Launching this program is part of our broader effort to empower the public with the information they need to understand and comply with the laws the department enforces." Opinion letters provide official written interpretations from the department's enforcement agencies, explaining how laws apply to specific factual circumstances presented by individuals or organizations. By addressing real-world questions, they promote clarity, consistency, and transparency in the application of federal labor standards.
Source: EHS Today
DOT to Revise Rulemaking and Enforcement Procedures
June 3, 2025
US DOT proposed updating internal agency policies and procedures for issuing new rules, releasing guidance documents, and conducting enforcement activity. Public comments are due by June 16, 2025.
Source: Lion
GOVERNANCE
The Future of ESG: A World Divided
June 27, 2025
The future of ESG is uncertain: let’s just call it like it is. If you’re one of many corporate leaders who have given it considerable attention and are now wondering where things stand, this article will clarify things for you.
Publicly, the battle over Environmental, Social, and Governance (ESG) principles is heating up, and now it seems to be a central issue for anti-establishment governments. Donald Trump’s 2024 victory, buoyed by agendas dedicated to combatting so-called “woke capitalism,” has thrown a wrench into the ESG movement in the United States. But while some parts of the world are doubling down on anti-ESG sentiment, others—like Europe and Asia—are charging ahead with ambitious sustainability plans—unfazed by angry rhetoric elsewhere… although that doesn’t mean the rhetoric won’t get stronger.
Source: Corporate Governance Institute
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