PwC Sustainability Reporting Guide

In the rapidly evolving landscape in which businesses find themselves operating, facing global shifts and challenges, such as technological disruption, social inequality and climate change, it is evident that sustainability is one of the most pressing issues of our time.

Effective corporate reporting, including sustainability reporting, plays a key role in informing strategic decision-making for investors and other stakeholders. This is evident from PwC's 2024 Global Investor Survey, where 72% of investors said that how a company manages sustainability-related risks and opportunities is an important factor in investment decision-making. 

Investors are increasingly looking for transparency and reliability in sustainability information. Consistent, comparable and transparent sustainability reporting is therefore a critical component in demonstrating the effective execution of business strategy.

However, as sustainability reporting has generally been prepared voluntarily using different standards, what entities thought was most relevant to its investors and other stakeholders, and the information disclosed as a result, varied considerably among entities.

Consequently, the sustainability reporting landscape has changed considerably in the past few years and continues to evolve at a rapid pace. 

To assist preparers navigate the dynamic sustainability reporting landscape, PwC has launched its inaugural Sustainability Reporting Guide (SRG). The SRG is a collection of reporting requirements, specifically relating to the sustainability reporting frameworks that are expected to have the broadest impact globally. These sustainability reporting frameworks include:

• IFRS® Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB)

• European Sustainability Reporting Standards (ESRS) adopted by the European Commission (EC) for purposes of compliance with the Corporate Sustainability Reporting Directive (CSRD) in the European Union (EU) ⁽¹⁾

^{(1) On 26 February 2025, the European Commission (EC) published the first of the ‘Omnibus' packages. These packages are intended to simplify European sustainability reporting requirements, including proposals related to the Corporate Sustainability Reporting Directive (CSRD). The EC also issued a draft Delegated Act to propose changes to the EU Taxonomy Regulation (EU Taxonomy). All of the proposals are draft and subject to significant change through the adoption process. Content on this site related to CSRD, including the EU taxonomy, may be affected by the proposals. Please reference Viewpoint for the latest on these developments.} 

• PwC insights and perspectives

• Interpretive and application guidance

• Illustrative examples, and 

• Discussions on emerging sustainability reporting practices.

As governments, standard setters and regulators look to transform the sustainability reporting landscape, regulatory compliance remains crucial. However, entities are encouraged to look at sustainability reporting as a strategic imperative rather than just a compliance burden. Investors, consumers, suppliers and other stakeholders expect entities to behave sustainably and the increasing prominence of environmental, social, and governance matters is helping companies realise that value and success can no longer be defined solely by financial measures. Sustainability reporting can therefore be a powerful mechanism to accelerate fundamental business transformation, create trust and unlock sustainable value and growth.

The SRG is your comprehensive guide in steering towards enduring progress in an increasingly complex and rapidly evolving sustainability reporting landscape.