The Association of Chartered Certified Accountants (ACCA) and Ernst & Young Advisory Services (EY) have published a report urging finance and corporate leaders to strengthen sustainability reporting. The study, 'Sustainability reporting: Track your progress – GBA insights', reveals that 41% of global respondents and 36% of Greater Bay Area (GBA) participants view the knowledge deficit as a major operational obstacle. Additionally, 35% globally and 27% in the GBA pointed to the immaturity of the reporting ecosystem. The report details ten specific actions, including moving beyond mere compliance to use sustainability data for strategic resilience and capitalising on regulatory guidance, warning that delaying implementation will increase costs.