
Episode #5
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 lessons can be applied to their own reporting journey. However, businesses should avoid viewing sustainability reporting as a one-off compliance exercise. Instead, it should be seen as a way to generate valuable data that can inform strategic decision-making, both now and in the future. 🎧Follow Beyond the Numbers on Apple Podcasts or Spotify 🗒️John Askham's LinkedIn 🗒️David Pitts's LinkedIn






