Sustainability reporting has moved from a “nice-to-have” communications exercise to a board-level conversation about capital access, risk pricing, and strategic resilience. A timely new evidence base helps put numbers behind that shift. On 16 December 2025, GRI published a literature review titled From impact to income: How sustainability reporting affects the bottom line. Instead of relying on anecdotes, the report synthesizes findings from 30 peer‑reviewed empirical studies