In recent years, the landscape of sustainability in the European Union it has undergone a profound acceleration. Despite the 2025 has been marked by geopolitical uncertainties and since the publication of Omnibus package, who have partially slowed down this process, the substance does not change: ESG reporting is rapidly transforming from simple regulatory compliance to a fundamental competitiveness factor.
Today, considering sustainability as a strategic lever is no longer an option, but a necessity for companies that want stand out on the market.
The introduction of increasingly strict regulations (like the CSRD) has imposed on organizations a decisive change of pace in the management of environmental, social and governance data.
In this scenario, the adoption of advanced technologies and solutions of artificial intelligence becomes the enabling element to ensure accuracy, timeliness and transparency of information.
ESG reporting as a strategic lever for business
In the last period, ESG reporting has undergone a profound metamorphosis: from regulatory obligation and documentary burden to strategic lever for competitiveness. It is no longer simply a matter of collecting data to fulfill a duty, but of transforming that same data into a growth engine.
In this new context, reporting can no longer be confined to an isolated office or to a single contact person. Its success today depends on a synergistic collaboration between different business functions.
- Operational integration: the dialogue between various departments makes it possible to reveal information that was previously fragmented, creating a coherent overview.
- Decision support: When the ESG data leaving the perimeter of compliance to enter decision-making processes, the company stops limiting itself to “photographing” the past. Instead, start planning for the future, using sustainability KPIs to evaluate new investments or market expansions.
- Transparency and accuracy: the use of advanced technologies becomes the enabling factor to ensure that this information is not only compliant, but accurate, timely and, above all, useful to the business.
This approach transforms the report into a dynamic tool. It is no longer an annual publication for its own sake, but a compass that orients the entire business strategy towards a more resilient business model and capable of generating value in the long term.
Artificial Intelligence as a tool for optimizing reporting
In a scenario characterized by increasingly in-depth regulations and constantly growing amounts of data, theartificial intelligence has ceased to be a futuristic frontier and has become an indispensable tool.
The speed with which companies are adopting these solutions is emblematic: according to the latest market surveys (PwC), the integration of AI into reporting is almost tripled in a single year, from 11% to 28%. This figure not only reflects a technological interest, but a real operational need.
However, using AI effectively for ESG reporting goes far beyond the simple automatic generation of texts using Large Language Models (LLM). The real revolution lies in the ability to govern the complexity of the data.
- Automation in data processing: AI allows you to extract and aggregate data from heterogeneous sources, transforming raw information into structured databases ready for analysis.
- Smart reclassification: makes it possible to adapt and reclassify the same information based on the different reporting frameworks or the different questionnaires requested by stakeholders and investors, drastically reducing repetitive manual work.
- Cross checks and consistency: with the application of algorithms to carry out consistency checks on the data entered, anomalies or discrepancies are identified between different sections of the report that could compromise the reliability of the information.
In addition to operational efficiency, a fundamental pillar of this evolution is the security and data traceability. When dealing with sensitive and strategic business information, the use of AI cannot be separated from strict protection standards.
Going digital means implementing systems in which every data is traceable along its entire path. It is therefore essential to ensure that artificial intelligence Do you operate in protected environments in order to transform transparency into a parameter of trust for those who use this type of technology.
Choral: Up2You's technology for intelligent ESG management
To respond to the growing regulatory and operational complexity described so far, Up2You has developed Choral, the proprietary platform designed to centralize all data and documents in a single protected environment.
Choral does not just collect information, but the elaborate based on business objectives: from drafting the sustainability report to obtaining ESG certifications and ratings.
Thanks to Choral and its integration with artificial intelligence, sustainability management becomes a fluid and integrated process.
AI-powered data collection
The platform allows you to manage data collection in an effective and collaborative way. It is enough to upload the documents to the platform for artificial intelligence to automatically extract and process the requested information, eliminating manual processes.
Real-time collaboration
Choral exceeds the limit of email requests. It is possible to invite more people to collaborate in the data collection by sending messages, specific requests and reminders directly from the platform, keeping the whole team aligned.
Operational efficiency
The platform simplifies the workflow and dramatically reduces the time spent filling out heterogeneous questionnaires. Thanks to the integration of AI, duplicates and errors are reduced. The team can then shift the focus from operational activities to defining the strategy.
Tailor-made reporting and reclassification
Whether it's responding to bank requests or filling out ESG questionnaires, Choral automatically reclassifies the information collected according to the required output, ensuring flexibility and precision.
Integrated regulatory compliance
The platform ensures full compliance with current regulations and major international standards, such as VSME, GRI or ESRS, providing a solid and updated basis for drafting the sustainability report.
Security and data protection
The management of such sensitive company information takes place in an environment with the highest security standards, where every data is traceable and protected to ensure maximum confidentiality and reliability to external stakeholders.
What are the competitive advantages of ESG reporting?
Although the transition requires knowing how to manage increasing complexity, benefits for companies that decide to approach ESG reporting in a structured way, they are concrete and multidimensional.
Confirming this trend, PwC's Global Sustainability Survey 2025 notes that the 68% of companies Who has already taken the path of reporting identifies advantages that outweigh simple compliance.
It's no longer just a matter of avoiding sanctions, but of positioning yourself strategically to obtain benefits.
- Privileged access to capital: solid reporting is today the main business card for accessing credit. Companies that demonstrate transparent management of ESG risks can benefit from financing at lower rates, as they are perceived as more resilient by lenders and investors.
- Efficiency in the supply chain: reporting pushes for a profound reorganization of supply chains. This makes it possible to anticipate operational critical issues and to favor circular production models, where the initial adjustment costs are amply rewarded by greater stability in the value chain.
- Reputation and talent attraction: transparency improves attractiveness to customers who are increasingly attentive to the impacts of their purchases and, at the same time, helps to retain talents who wish to work in organizations guided by a responsible vision.
With this in mind, larger companies have the opportunity (and the need) to support their smaller suppliers through training and data sharing. In this way, compliance does not become a tool of exclusion for those who are not yet adequate, but an opportunity for common growth towards higher sustainability standards.
