Member Portal

BSR’s Future of Reporting (FoR) collaborative initiative shares ten key themes and perspectives emerging from a year-long series of conversations and engagements within its community in 2025 on sustainability reporting.

As AI adoption accelerates across sectors, its environmental footprint, from energy and water use to land and materials impacts, is becoming a strategic concern. Yet these impacts remain difficult to quantify due to rapidly evolving hardware, software, and infrastructure systems. This resource equips members with a clear view of AI’s environmental risks and highlights leading practices shaping more responsible AI development and deployment.

At COP30, governments and businesses showed continued commitment to climate action, yet the gap between ambition and implementation is widening. Explore the major themes from Belém and what they signal for companies and their role in implementing actionable pathways that enhance competitiveness and strengthen resilience. 

Our summary of the Future of Inclusion and Impact Roundtable.

As a complement to BSR's Supply Chain Office Hours series, this resource hub offers curated tools, frameworks, and insights to help you address today's most pressing supply chain challenges. Whether you’re struggling with supplier engagement, climate risk, or human rights due diligence, these resources are designed to support practical, actionable progress between sessions and beyond.

While employees and customers still expect companies to engage in business inclusion and social impact efforts, the range of opportunities to act openly are narrowing. These memos are designed to help you determine what actions are feasible in this environment, and navigate the rapidly shifting context for inclusive business initiatives.

World leaders, scientists, sustainable business leaders, and civil society groups will gather in Belém, Brazil for the 30th UN Climate Conference—COP30—from November 10-21. In the run up to this important global convening, review BSR’s briefing of key themes and recommended events exclusively for members to guide your COP30 experience.

The exclusive quarterly member insights provides perspectives from our global team on sustainability issues and opportunities to help you see a changing world more clearly.

We are proud to support the launch of the new Carbon Dioxide Removals Action Guide, which outlines six actions companies can take to ensure removals are integrated into credible transition plans

Explore the latest developments for sustainable aviation fuel, an emerging pathway for business decarbonization.

Here's a curated list of events recommended by BSR staff to guide your Climate Week NYC and UNGA schedules. 

As recent global events disrupt supply chains, it is vital to remain focused on the fundamentals of value chain management to enable resilience and efficiency. BSR's freshly updated Value Chain Leadership Ladder aims to help companies assess their maturity in supply chain management across eight key dimensions.

The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

Explore resources shared from our external experts during BSR Member Day 2025. Review findings on US consumer insights, sustainability disclosure adoption, and recent shifts in sustainability messaging and strategy among company leadership. 

BSR analyzes and provides an early perspective on the revision of the Science Based Targets initiative's Net-Zero Standard.

Taking place June 21-29, 2025, London Climate Action Week is one of the world’s largest independent climate change events. In this document, BSR shares key external events occurring during the week.

California put forth legal disclosure and reporting requirements on direct and indirect GHG emissions and climate-related financial risks for privately-held entities to increase transparency and accountability and reduce emissions. BSR provides an overview of these bills.

The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

This FAQ offers responses to the common inquiries BSR has received as Trump administration policies, active litigation, and other media/political flashpoints have brought heightened scrutiny on private sector diversity, equity, and inclusion (DEI) initiatives.

Through the Omnibus Simplification Package, the European Commission proposed significant adjustments to several key corporate sustainability regulations. In this factsheet, BSR shares major updates from the Omnibus.

Explore the 10 most relevant human rights risks impacting businesses across the renewable energy sector value chain and the opportunities companies can take to mitigate their adverse impacts.

This Human Rights Assessment shares how decisions made across the generative AI value chain can impact human rights. The report also includes practitioner guides on incorporating a human rights-based approach for people working on responsible AI.

Executive Orders from the new US administration have escalated pressure on DEI into a full-scale government crackdown. BSR answers some of the most frequently asked questions from member companies since the start of the new administration and provides actionable guidance for business.

BSR’s new report provides an overview of the climate transition landscape, including awareness around existing regulations and frameworks as well as challenges business faces in complying with these regulations. 

The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

Explore how climate change negatively impacts the health of vulnerable communities and, in turn, affects businesses, with real-life examples from Centering Health Equity in Climate Action members who have successfully integrated health equity into their existing sustainability initiatives. 

In 2023, UNICEF engaged BSR to explore current CRIA trends and develop a tool that companies can use to systematically identify, assess, and address their impacts on children. This report shares key findings from that research.

While business leaders are understandably nervous about being too aspirational or public about sustainability goals, there is still value in communicating a quantifiable, long-term vision to steer the company and its wider value chain players. BSR shares guidance on how leaders can set ambitious yet achievable sustainability goals for 2025 and beyond.

The Global Business Coalition against Human Trafficking (GBCAT), a BSR Collaborative Initiative, provides a high-level overview of ten principles and accompanying guidance on meaningful engagement between corporate suppliers and buyers on the issue of forced labor.

BSR's COP29 delegation shares an overview of COP29's main outcomes and implications for business.

With an increasing shift from voluntary to mandatory human rights due diligence, leaders are questioning the implications for their business: What are the risks associated with forced labor in supply chains, which sectors are most affected by forced labor risks, and how can businesses engage with suppliers to mitigate these risks?

This foundational resource, made freely available to the private sector and civil society by the Center for Business & Social Justice (CBSJ), illuminates ways to sustain and raise corporate ambition in meaningful ways.

Outcomes from both COP16 official negotiations as well as non-state actor convenings have implications for business. This summary provides a high-level overview of the issues and topics most relevant to business.

The US elections will have profound implications for the global economy, and sustainable business. The question facing us now is: how can sustainable business leaders continue to make important progress in this new environment?

To assist members in preparing for COP29 both strategically and logistically, BSR has compiled the latest information and provided insights and perspectives in this deck.

To support members in preparing for COP16 both strategically and logistically, BSR has compiled the latest information and provided insights and perspectives in this deck.

This primer provides an overview of carbon pricing, including different approaches and types of pricing, implementation mechanisms, pros and cons, trends, and examples.

October 2024: The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

As we enter the second half of the decisive decade, strategic foresight is more essential than ever for business to navigate the rapid and complex changes to come. Our new report offers insights on developments over the last six years and how to prepare for what lies ahead. 

This resource provides insight into the issues faced by transgender and nonbinary individuals and offers guidance on promoting inclusivity in the workplace, deepening understanding, and developing policies rooted in community voice.

Businesses can take steps to protect low-income workers and communities and to invest in policies that will create an economy that works for everyone. Economic equity is a pathway to this investment.

As the automotive industry embraces the green transition, new human rights risks will emerge and evolve. Explore the 10 most relevant, urgent, and probable human rights impacts for businesses operating in the automotive sector

Regulators (and markets) are faced with rising pressure from different stakeholders—and exerting their own—to standardize and mandate company sustainability practices via reporting and public disclosure. BSR shares environmental, social impact, and governance considerations for companies on the EU Corporate Sustainability Reporting Directive.

BSR conducted an assessment with the goal of providing insights about general practices regarding responsible supplier exit to help inform company strategies and approaches to the issue. This review provides companies with an overview and identifies recommendations on minimum requirements, leadership in the space, and quick wins. 

Companies face a growing need to address the human rights risks within their transport and logistics operations. BSR shares principal risks and challenges in the sector, gaps and opportunities in current approaches, and potential paths to move forward, including through collective action.

A wave of global uncertainty is disrupting industries worldwide, including healthcare. Certain trends are impacting the industry in unique ways, prompting the need for strategic preparation to navigate this evolving landscape.

Businesses are using climate scenario analysis to identify climate-related risks and opportunities, enhance strategic resilience, and respond to burgeoning climate risk disclosure requirements. Explore how the transport sector may be impacted in three different climate scenario narratives, including potential trends and possible business implications.

Scenario planning can inform today’s climate risk disclosures, build resilient business strategies, and present key opportunities for bold action. Explore how the technology sector may be impacted in three climate scenario narratives, with insights on critical business opportunities for companies, regions most likely to face physical risks, and more.

Climate scenario analysis can enhance organizational resilience by identifying key climate risks and opportunities. Explore how the industrials sector might be impacted in three different climate scenarios, including regions most likely to experience physical impacts and possible key trends.

Climate scenario analysis can help businesses identify climate-related risks and opportunities, enhance strategic resilience, and respond to burgeoning climate risk disclosure requirements. BSR's Climate Change team analyzes how the food, beverage, and agriculture sector may be impacted in three different climate scenario narratives, including sectoral trends and potential business implications.

Scenario planning can help inform today’s climate risk disclosures, build resilient business strategies, and present key opportunities for bold action. Learn about how the financial services sector may be impacted in three different climate scenario narratives, from implications for business to regions most likely to face physical risks. 

Businesses are using climate scenario analysis to identify climate-related risks, enhance strategic resilience, and respond to burgeoning climate risk disclosure requirements. Explore how the energy sector might be affected in BSR's new climate scenario narratives, from potential business opportunities to sector trends likely to be impacted.

Climate scenario analysis can help enhance organizational resilience by identifying key climate risks and opportunities. Explore how the Consumer Products sector may be impacted in three climate scenario narratives, including insights on regions likely to experience the greatest physical risks and potential sector trends.

Business, government, and civil society leaders from around the world will come together in New York during the UN General Assembly and Climate Week NYC for critical discussions on environmental and social issues. Explore our list of key events hosted by BSR and others to help you maximize your participation this fall.

In the United States, electoral uncertainty, threats to democracy, and the potential for instability and chaos are notably apparent as the country faces an enormously consequential election this fall. What are the risks for sustainable business, and what proactive steps can business leaders take to mitigate them?

Companies are navigating significant organizational shifts in sustainability governance due to new mandatory reporting requirements. Against the evolving regulatory landscape, how can companies strategize effectively across job functions?

These scenarios imagine four pathways for US climate policy depending on the outcomes of the 2024 election. They function as a tool to challenge assumptions about the future, stress test strategies and plans, and identify opportunities to futureproof organizations and steer the world toward better outcomes.

July 2024: The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

Explore opportunities to engage with BSR and our global team of experts throughout your membership year.

Understanding the relationship between nature and biodiversity is key for any business when developing nature-based solutions. BSR unpacks the distinction between these two separate, yet related, concepts. 

This report is a practical resource for financial institutions and anyone seeking to engage them on reproductive and LGBTQI+ rights in the US context.

Learn about the implications of the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) and what this means for business leaders going forward.

An overview of the EU Corporate Sustainability Due Diligence Directive, including an overview of the Directive and its requirements as well as a section for frequently asked questions.

As the operating context for business constantly changes, strategies that do not consider the emerging future are already becoming obsolete. Scanning the horizon for new trends and disruptions can reveal opportunities for companies.

Intertwined climate and nature crises represent the greatest material global risks in both the short and long term. While business plays a fundamental role in the exploitation of nature, driving both direct and indirect impacts, it is also a key actor in reversing negative impacts.

There is a growing expectation for private sector action on deforestation by the investment community, seen in increasing investor interest and investment—including shareholder resolutions.

BSR’s new guide, funded by the Omidyar Network, is a practical resource for anyone seeking to engage with global technology companies on digital rights issues related to the development, deployment, and use of their products and services.

As companies progress at a slower pace than expected on energy efficiency and decarbonization, explore how business can address the tension between growth and sustainability targets.

In response to regulation and consumer demand, Digital Product Passports are emerging as a means to enable end-to-end product traceability, provide detailed product information and enable circularity. This guide provides an overview of Digital Product Passports and the regulations driving their adoption as well as how to set up a DDP and best practices across key industries.

Based on interviews with member companies operating in the Transport and Logistics sector, BSR shares the 10 most relevant human rights impacts for such businesses.

An overview of modern slavery, the relevant legislative trends and regulations, a brief analysis of responsible recruitment, and an introduction to BSR’s service offerings to address modern slavery. 

An overview of the EU Forced Labor Regulation, covering general scope, obligations for companies, and enforcement mechanisms.

Updated: April 2024. A tool that identifies countries prone to conflict and high human rights risks, focused on conflict and fragile states/areas.

April 2024: The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

Insights+ provides insights and foresight that empower sustainability leaders to be strategic C-Suite advisors by identifying and analyzing emerging and cross-cutting sustainability issues, as well as supporting their efforts to achieve tangible progress toward a more just and sustainable world.

In the sixth edition of Insights+, the Human Rights, Climate, and Technology teams set out the latest developments in upcoming regulations, discuss the implications for how AI is utilized in business across industries, and spotlight key emerging issues.

This briefing provides an overview of business implications and recommended actions related to Myanmar’s military conscription law.

This is an introduction to sustainability reporting, including a high-level overview of the drivers, audiences, and benefits of reporting, as well as a mock-up of a sample voluntary sustainability report that demonstrates BSR’s principles for good sustainability reporting.

BSR and the National Association of Corporate Directors are proud to present a primer on ESG for board directors to lay out the fundamental concepts of business and sustainability, discuss the board’s role in providing oversight, and address several key challenges and solutions. This primer is available as an exclusive benefit to NACD and BSR members.

January 2024: The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

Leading companies increasingly tie ESG/sustainability KPIs to performance measurement and compensation. BSR discusses ESG performance metrics and their business case, the landscape, and the risk of pushback.

The following worksheet has been compiled based on BSR’s Supplier Code of Conduct Review tool. The best practices listed are compiled based on the UN Guiding Principles on Business and Human Rights as well as leading guidance from the Responsible Business Alliance.

BSR shares its best practices for setting expectations of suppliers, including guidance for establishing policies, supplier codes of conduct, and supplier contracts. 

Via a co-creation process in business activities related to climate action, companies can enable more effective climate solutions that address interconnected, systemic issues.

Explore ASD's progress on its approach to action, deepening engagement with supply chain players, and scaling impact on the ground.

The sustainable product claims space is rapidly evolving, governed by voluntary and mandatory frameworks as well as changes in consumer and retailer awareness and preferences. BSR shares its perspective on navigating sustainability claims.

COP28 sends a signal to the world: that the shift to a clean energy economy must and will come. BSR shares key takeaways for companies from the conference.

Drawing on BSR’s expertise in incubating, designing, and facilitating collaborative initiatives, this report explores how business-led multi-stakeholder collaboration can help to advance the SDGs.

Exploring emerging issues through a Futures Wheel exercise can help your organization think through the varied, cascading, and sometimes surprising potential implications if an emerging issue of today were to become mainstream.

Insights+ provides insights and foresight that empower sustainability leaders to be strategic C-Suite advisors by identifying and analyzing emerging and cross-cutting sustainability issues, as well as supporting their efforts to achieve tangible progress toward a more just and sustainable world.

In the fifth edition of Insights+, the Climate Change team dives into the biggest topics at COP28: fossil fuel phase-out and the just transition, accountability for business commitments, the role of nature in achieving climate goals, and climate justice. Explore key recommendations for business leaders on how they can take action on these topics and what might be around the corner.

BSR’s Energy for a Just Transition collaboration explored the modern slavery risks associated with the energy transition and identified ways to address these risks.

BSR's human rights impact assessment of the Lantern Program identifies and prioritizes human rights impacts and provides recommendations for action to address these impacts.

Explore 2023 polling research and recommendations in response to the ESG backlash in the US, with specific guidance on communications and terminology. This briefing introduces Freedom to Invest, a US campaign led by CERES rallying leaders across the business world to remind policymakers that the economy will be stronger and more resilient if businesses can make their own investment decisions.

International humanitarian law—which applies in situations of armed conflict and war—creates additional areas of heightened risk for companies operating in such contexts, necessitating a heightened level of due diligence. This short briefer provides an overview of these risks and actions to both prepare for and respond to crisis in a rights-respecting way.

What issues does the space industry need to address for its long-term viability? Explore the top strategic sustainability priorities for this industry.

Challenges, recommendations, and best practices related to human rights abuse and remedy.

This report identifies human rights issues associated with the growing importance of AI technology in healthcare and provides recommendations to companies on addressing these impacts.

October 2023: The exclusive quarterly member insights provides BSR members perspectives from our global team on sustainability issues and opportunities to help our member companies see a changing world more clearly.

A collection of resources by the founding members of Transform to Net Zero collaborative initiative: Maersk, Danone, Mercedes-Benz, Microsoft, Natura &Co, Nike, Starbucks, Unilever, Wipro and EDF.

Insights+ provides insights and foresight that empower the CSO to be a strategic C-Suite advisor by crystallizing emerging and cross-cutting sustainability issues, enabling companies to elevate their strategic ambition and achieve tangible progress toward a more just and sustainable world.

In this fourth edition of the Insights+, the Future of Reporting team highlights the latest developments in sustainability reporting, explores the implications of these developments across specific business functions, and hints at what might be around the corner.