PwC Survey: Sustainability Reporting Pressure Rises Despite Regulatory Pullback

A new PwC survey of nearly 500 executives across 40 countries finds that a majority of companies subject to CSRD or ISSB disclosure requirements continue to experience growing stakeholder pressure to provide sustainability data, even as regulators in several jurisdictions scale back mandatory reporting obligations. Only 7% of surveyed companies reported a decrease in pressure for sustainability reporting over the past year.

The PwC Global Sustainability Reporting Survey 2025 covered companies that have reported or plan to report under the CSRD or ISSB frameworks, with 36% having already published sustainability statements and 41% planning to report under CSRD. Despite the EU's Omnibus initiative proposing to delay and narrow the CSRD's scope, and the US SEC moving to abandon its climate reporting rules, 66% of companies increased resources devoted to sustainability reporting over the past year, and 65% increased senior leadership time dedicated to the subject.

A significant finding from the survey is that value creation from sustainability reporting extends beyond compliance. Among companies that have begun reporting, 28% reported gaining significant value from the data and insights gathered, with only 5% saying they derived no additional value. This suggests that mandatory disclosure frameworks are driving internal improvements in data quality, operational visibility, and strategic decision-making that companies find worth retaining regardless of regulatory direction.

Technology adoption for sustainability reporting is accelerating rapidly. Centralized sustainability data storage increased to 65% of respondents from 45% the prior year, carbon calculation tools rose to 63% from 53%, and AI use in sustainability reporting more than doubled to 28% from 11%. Of those planning to report under CSRD, 40% said they would postpone in line with new EU expectations, while an equal number plan to proceed on their original timeline under CSRD or an alternative framework, indicating that market forces are sustaining reporting momentum independent of regulatory timelines.

Key figure — AI use in sustainability reporting doubled to 28% (from 11%)