A majority of companies subject to the Corporate Sustainability Reporting Directive (CSRD) or International Sustainability Standards Board (ISSB) disclosure requirements report growing pressure from stakeholders, including investors and customers, to provide sustainability reporting and data. This trend persists despite some regulators reducing mandatory disclosure requirements, according to a new report by global professional services firm PwC.
PwC’s “Global Sustainability Reporting Survey 2025” surveyed nearly 500 executives and senior professionals across 40 countries at companies that have, or expect to, report under the CSRD or ISSB frameworks. Of those surveyed, 36% have already published sustainability statements under either the CSRD or ISSB, while 41% plan to report under CSRD, and 23% under ISSB.
The survey coincides with the onset of mandatory sustainability reporting in several jurisdictions, including for large companies under the EU’s [Corporate Sustainability Reporting Directive](https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en) (CSRD). However, some regulators are considering reducing reporting burdens, such as the U.S. [SEC contemplating changes](https://www.sec.gov/news/press-release/2022-82) to its climate reporting rules, and the EU’s Omnibus process, which delays reporting for many companies, exempts smaller companies from the regulation, and reduces reporting requirements.
Despite regulatory adjustments, over half of the companies surveyed by PwC reported increasing pressure from both internal and external stakeholders to provide sustainability reporting and data. Only 7% reported a decrease in pressure over the past year.
Among companies planning to report under CSRD, 40% intend to delay reporting in line with new EU expectations, while an equal number plan to continue with their original timeline, whether under CSRD or alternative frameworks like ISSB or the Global Reporting Initiative (GRI).
The pressure to provide sustainability data and the plans by many companies to continue with their reporting reflect the value companies derive from the exercise beyond compliance. Notably, 28% of companies reported significant value from the data and insights collected for CSRD and ISSB reporting, while only 5% reported no additional value.
Additionally, despite regulatory pullbacks, most companies are increasing their investments in sustainability reporting. The survey indicates that 66% of companies have increased resources devoted to sustainability reporting over the past year, and 65% have increased senior leadership time, compared to only 6% reporting a decrease in investment.
Examining the tools used for sustainability reporting, the survey found that while spreadsheets remain the most common technology, used by 87% of respondents, there is increased use of other technologies. Currently, 65% use centralised sustainability data storage, up from 45% last year, 63% use carbon calculation tools, up from 53%, and 53% now use disclosure management tools, compared with 42% last year. There is also a significant increase in the use of sustainability management software, now at 37%, compared to 23% last year, and the use of AI for sustainability reporting has more than doubled to 28% from 11%.
Nadja Picard, Global Reporting Leader at PwC Germany, commented: “Leading companies are using sustainability data to their advantage – not just for reporting but to inform strategic and operational business decisions, on everything from supply chain transformation to corporate investment. But there’s a great deal of untapped potential, which companies can unlock by combining AI and centralised data storage to drive efficiency, resilience and innovation.”
[Access the PwC survey](https://www.pwc.com/gx/en/issues/esg/global-sustainability-reporting-survey.html).
