PwC Global Study: Sustainability Reporting Shifts to Value Creation
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Over half of companies in a recent survey report rising pressure—internally and externally—to provide sustainability data, with interest primarily coming from investors and customers. More than 60% say they’ve increased resources and leadership time devoted to sustainability reporting in the past year.
These headline the findings of PwC Global Sustainability Reporting Survey 2025: From Insight to Value – The Sustainability Reporting Journey
Continues, by Fang Eu-Lin – Sustainability and Climate Change Practice Leader, PwC Singapore; Kevin O’Connell – Sustainability Assurance Services Leader, PwC US:, and Nadja Picard – Global Reporting Leader, PwC Germany.The authors draw their conclusions based on responses from 496 companies that have either reported or plan to report under the Corporate Sustainability Reporting Directive (CSRD) or International Sustainability Standards Board (ISSB) frameworks.
According to the authors, 2025 marks a major turning point in that thousands of the world's largest companies are now reporting under CSRD and ISSB frameworks. The European Union (EU) has delayed CSRD reporting for two years for many companies, simplifying requirements, but this apparently has not slowed investments in sustainability reporting. The ISSB, under the IFRS (International Financial Reporting Standards) Foundation, also continues to expand globally, with over 30 jurisdictions adopting or planning to adopt its standards, according to the survey. The US remains the major laggard in the West.
The authors say their findings underscore the need for durable systems, cross-functional governance, and continuous technology upgrades.
Other key findings.
1. Two-thirds of companies find significant or moderate value beyond compliance in sustainability data. Those gaining the most value use the data for:
- Business strategy (38%)
- Risk management (38%)
- Supply chain transformation (28%)
- Corporate finance (22%)
- Workforce transformation (20%)
2. Cross-Functional Collaboration
- Effective reporting requires multiple functions: finance, HR (human resources), risk, supply chain, and sustainability teams.
- HR involvement is higher under CSRD, reflecting the directive’s social and workforce disclosure elements.
- Companies stressed the need for early assurance (auditor) engagement—37% said it would have improved their readiness.
Companies are embedding sustainability into decision-making, especially around:
- Capital investment
- Supply chain resilience
- Climate risk mitigation
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