A new global survey from PwC reveals that corporate sustainability reporting is under growing pressure, even as some regulators scale back or delay climate and ESG disclosure rules. According to PwC’s 2025 Global Sustainability Reporting Survey, over half of business leaders say expectations for ESG transparency have increased in the past year, driven by investors, customers, and internal stakeholders.

Despite changes to frameworks like the CSRD and ISSB, many companies are forging ahead with sustainability reporting efforts. Rather than viewing reporting as a compliance checkbox, leading organizations are embedding ESG into core operations. PwC’s findings show that 28% of companies already see significant business value from reporting, using ESG data to shape strategy, manage risks, and inform investment decisions.

The survey highlights a growing commitment of resources. Nearly two-thirds of respondents said they’ve increased investments in sustainability reporting tools and processes, and an equal percentage have allocated more senior leadership time to it. This reflects a broader shift toward treating ESG reporting as a strategic priority.

Technology adoption is accelerating as well. While spreadsheets still dominate, more companies are turning to purpose-built platforms like carbon calculators, disclosure management tools, and sustainability software. Notably, PwC reports that the use of AI in sustainability reporting has nearly tripled over the past year, supporting tasks such as drafting disclosures, identifying risks, and integrating complex data, though most companies remain in early stages of adoption.

PwC emphasizes that the goal should be to move beyond ad hoc reports toward consistent, reliable sustainability reporting that is integrated into day-to-day business. Achieving this requires strong cross-functional collaboration, scalable systems, and executive leadership that prioritizes ESG as a value driver.

Ultimately, PwC’s survey makes one thing clear: the momentum behind sustainability reporting is not slowing down. For forward-thinking companies, it’s becoming a vital part of long-term strategy: not just a response to regulation, but a source of competitive advantage.

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https://www.pwc.com/gx/en/issues/esg/global-sustainability-reporting-survey.html