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• Report Published June 2025
• Authored by : Associate Professor Melissa Edwards,ÌýDr Gillian McAllister,Ìý,ÌýProfessor Danielle Logue and Professor Shan Pan

Corporate sustainability reporting continues to evolve alongside shifting global perspectives on ESG priorities. As organisations prioritise statutory climate-related financial disclosures, their focus on social (S) topics has declined.

In this report, we draw on analysis of how ASX100 companies had voluntarily reported on their Social (S) performance to see what is most reported and compare this with similar global analysis.

Drawing comparisons with the mandating of standards for climate disclosures, we identify several gaps that companies could consider addressing to standardise their S reporting and move beyond inherent social benefits.

With the growing concerns about ‘purpose washing’ - where organisations potentially overstate their social benefits – this report highlights the potential value for corporate reporters of social impact to draw on lessons and insights from the nonprofit sector, where S reporting is often mandated by funders. The nonprofit sector has long shown that effective reporting requires solid baseline data, methodological transparency, and systematic data collection.