The questions Group 2 and 3 reporters should be asking about their disclosures

A small number of Group 1 sustainability reports from December 2025 year-end businesses are now publicly available, with early examples varying significantly: some are detailed, others are concise, and report length does not always align with business size. This creates a valuable opportunity for Group 2 and 3 reporters to review what is being disclosed, how reports are structured, and what…