Do More With Sustainability Data

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Five principles can help companies capitalize on their sustainability efforts by using data to inform management strategy, not just to meet reporting requirements.

Elizabeth A. Teracino, Florian Hoos, and Christine LegnerNovember 09, 2026Reading Time: 10 min

Summary:

To make sustainability a true performance tool, compliance-driven sustainability investments need to be transformed into something smarter ...

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Many large companies have invested significant amounts of time and capital into sustainability reporting. In 2022, the European Union’s ambitious sustainability reporting framework, the Corporate Sustainability Reporting Directive, was projected to generate approximately €1.7 billion (about $1.8 billion) in one-off costs and €1.9 billion in recurring costs. Even in less regulated markets like the U.S., sustainability is treated as a long-term competitive imperative by many businesses. Globally, nearly half (48%) of companies are using double materiality assessments— that is, evaluating how efforts affect both company financial performance and society at...

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