At a recent briefing with FTSE leaders, four big shifts emerged: regulation, digital access, AI integration, and credibility in climate and DEI claims. The challenge? Doing more and saying it better.
Inside the next chapter of corporate reporting
Written by -
Colm Hebblethwaite
Associate Strategy Director,
People Made
Colm Hebblethwaite
Associate Strategy Director,
People Made
What FTSE leaders are really thinking about
When you gather FTSE 100 and 250 companies in one room to discuss corporate reporting, the conversation quickly moves beyond compliance checklists. At a recent Black Sun breakfast briefing, investor relations professionals, finance teams, and sustainability leads revealed what's really keeping them awake at night.
The session brought together diverse perspectives on an increasingly complex challenge: how to navigate evolving regulations whilst maintaining the kind of compelling storytelling that actually engages stakeholders. What emerged were four major shifts reshaping how businesses think about corporate communication.
The streamlining imperative
A growing concern dominated discussions: annual reports are getting unwieldy. Driven by increasing regulatory requirements, companies are struggling with the challenge of condensing vast amounts of information into concise, digestible formats whilst maintaining transparency and stakeholder engagement.
It's a balancing act that's becoming more critical as stakeholder attention spans shrink and information overload becomes a real barrier to effective communication. The companies finding success are those treating streamlining as a strategic opportunity, not just a compliance burden.
AI enters the reporting process
Whilst AI’s role in content creation remains in early stages, AI is starting to play a meaningful part in corporate reporting processes. Companies are using AI tools to streamline data capture, improve reporting systems, and enhance user access to information through tools like chatbots.
The focus isn't on AI replacing human judgement in reporting, but on deploying it strategically to handle data-heavy processes and improve stakeholder experience. Smart organisations are experimenting with AI as a way to free up human expertise for the strategic thinking that makes reports genuinely valuable.
Climate promises meet reality
The conversation around Net Zero strategies revealed a notable shift. Some companies have adjusted their climate targets - either to reflect commercial priorities or to set more realistic goals that ensure they can report achievable and measurable outcomes.
This recalibration reflects a broader move away from ambitious announcements toward credible, evidence-based climate strategies. The companies leading this transition are those focusing on what they can actually deliver rather than what sounds impressive in a press release.
DEI reporting in a changing context
The global context for Diversity, Equity, and Inclusion (DEI) reporting has shifted significantly, particularly for companies with U.S. stakeholders. During discussions, it became apparent that some companies are carefully considering their choice of wording around DEI initiatives in light of evolving stakeholder expectations.
This isn't about abandoning commitments to diversity and inclusion, but about communicating these efforts in ways that resonate across different stakeholder groups and geographical contexts.
Regulatory complexity continues to grow
The regulatory landscape remains in constant flux, with several developments creating both challenges and opportunities:
The EU Omnibus uncertainty The proposed changes to CSRD reporting announced by the EU Commission in February 2025 have injected significant uncertainty into sustainability reporting for UK companies operating in the EU. Whilst the proposals seem to offer deadline delays, the timing and extent of CSRD reporting revisions remain unclear.
Corporate Governance Code updates With most new requirements under the updated Code applying for periods starting on or after 1 January 2025, companies are particularly focused on the new requirement for boards to declare the effectiveness of material controls. This applies for periods starting on or after 1 January 2026, and companies are already preparing by reviewing governance structures and stakeholder communication strategies.
Digital-first becomes default
Digital engagement and reporting have become integral to how companies communicate with stakeholders. As businesses move toward more streamlined and digital-first strategies, the use of digital sustainability reports and hybrid reporting methods is increasing.
Companies are integrating sustainability data directly into their websites, allowing users to explore key information interactively. Others are adopting custom digital approaches that make it easier for users to navigate sustainability data.
Accessibility is also gaining significance, with companies taking steps to comply with EU web accessibility guidelines. This includes offering features like high contrast text and screen reader compatibility to ensure all stakeholders can access important information.
The integration challenge
What emerged clearly from the briefing is that corporate reporting is shifting toward a more integrated, streamlined, and digital approach. But the central challenge remains: balancing regulatory demands with compelling storytelling.
The companies that will succeed are those treating this not as a burden but as an opportunity to build stronger stakeholder relationships through clearer, more accessible, and more credible communication.
The future of corporate reporting isn't just about doing more—it's about doing it better.
Got any questions?
If you’d like to explore how AI could shape your culture, we’d be happy to connect you with the team at People Made.