Unlocking business value through sustainability reporting

PwC’s newly released Global Sustainability Reporting Survey 2025 highlights how companies across industries are approaching evolving regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB).

PwC’s survey is based on responses from 496 companies that have reported, or plan to report in the future, under the CSRD or ISSB frameworks. The findings show a clear shift: many organizations aren’t waiting to be forced into action. Instead, they’re moving ahead, experimenting with processes, and reaping tangible benefits from early adoption.

5 Key Takeaways

1. Reporting timelines are diverging

Interestingly, companies are taking two very different approaches to CSRD reporting. About 40% plan to delay by two years, leveraging the flexibility available in implementation timelines. On the other hand, another 40% are pushing forward on the original schedule, even though they may not yet be legally required to do so. This signals that for many organizations reporting isn’t just about compliance. It’s about gaining a competitive edge.

2. Reporting creates business value

The survey underscores the strategic value of sustainability disclosures (see figure 1 below). More than two-thirds of companies already reporting under CSRD or ISSB frameworks say the insights generated are informing business strategy, risk management, supply chain transformation, and workforce planning. Far from being a tick-the-box exercise, reporting is shaping core decision-making.

3. Stakeholder pressure is intensifying

The external and internal push for transparency remains strong. Over 50% of respondents report that pressure from investors, customers, and regulators has increased in the past year. This highlights a simple truth: sustainability reporting is not only about regulators, but also about maintaining trust with key stakeholders who expect clarity and accountability.

4. Lessons learned from early movers

Organizations further along in the reporting journey emphasize the importance of:

• Technology integration for centralized and reliable data.

• Early validation of data availability and completeness to avoid last-minute gaps.

• Investments in staff resources and training to build reporting capacity.

• Cross-functional collaboration to ensure reporting reflects the full organization, not just a siloed team.

These lessons suggest that reporting maturity depends as much on organizational culture and collaboration as on technical tools.

5. The rise of tech & AI

Technology is rapidly reshaping the reporting landscape. Companies are increasingly adopting centralized data storage, disclosure management tools, and AI applications. In fact, AI adoption has tripled to 28%, helping organizations make reporting processes more repeatable, accurate, and actionable.

The survey makes one thing clear: despite regulatory uncertainties, sustainability reporting is here to stay. It is evolving from a compliance exercise to a source of strategic value. Companies that invest in robust processes, leverage technology, and foster cross-functional collaboration are not only future-proofing themselves against regulatory shifts, but also unlocking insights that strengthen resilience and competitiveness.

Share your thoughts in the comments and explore PwC’s full survey for detailed trends and lessons: Global Sustainability Reporting Survey | PwC