Strategy is where ambition meets execution. We view sustainability as a strategic imperative—both in how we serve our clients and how we operate as a firm. We help organisations embed sustainability into the heart of their business strategy, enabling them to respond to regulatory change, stakeholder expectations, and the realities of climate and social risk. Our teams work across sectors to co-create strategies that are practical, measurable, and aligned to global frameworks such as the International Sustainability Standards Board (ISSB) and the United Nations Sustainable Development Goals (SDGs). Whether it’s setting net zero targets, building resilient supply chains, or unlocking green finance, we help clients turn ambition into action. 

Internally, we are equally committed to leading by example. Our sustainability strategy focuses on reducing our environmental footprint, advancing social equity, and supporting inclusive growth in South Africa. We are investing in upskilling our people, embedding sustainability into our operations, and collaborating across our network to drive innovation and impact. 

Our purpose—to build trust in society and solve important problems—guides everything we do. By aligning sustainability with strategy, we help our clients and our firm create long-term value for business, society, and the planet.

In deals, sustainability is now a value lever. Our Deals team integrates sustainability into due diligence, helping clients assess risks and opportunities—from climate exposure to ethical supply chains. We provide an independent assessment on material ESG risk that can present risks to deal valuation and transaction process or areas which require management’s attention to further strengthen and improve the company’s overall ESG performance.

ESG due diligence is an essential part of how organisations embed sustainability into their transaction strategies. Whether buying, selling, or investing, understanding the environmental, social, and governance risks and opportunities tied to a deal is critical—not just for compliance, but for long-term value creation. Sustainability factors such as climate risk, ethical supply chains, and governance practices can significantly influence deal outcomes, operational performance, and future exit strategies. ESG due diligence helps uncover these factors early, enabling better-informed decisions and more resilient investments.

Our teams assess how sustainability is integrated into a target’s operations, strategy, and culture. This includes reviewing governance structures, environmental performance, social impact, and reputational risks. We also examine how sustainability considerations influence customer relationships, product offerings, and stakeholder engagement. By identifying material risks and opportunities, we help clients shape value creation plans that are both financially sound and aligned with their sustainability goals.

What makes our approach distinctive is the combination of deep sustainability expertise and deal advisory experience. We use tailored frameworks and proprietary tools to streamline ESG assessments, adapting our scope to meet the needs of each transaction—whether it’s a rapid screening or a full-scale diligence engagement. Our insights inform pricing, integration planning, and post-deal transformation.

In today’s business environment, where sustainability is increasingly linked to investor confidence, regulatory expectations, and brand reputation, ESG due diligence is no longer optional—it’s essential. It ensures that every transaction supports broader sustainability objectives and delivers lasting impact. Through this lens, we help clients turn ESG from a risk into a strategic advantage.

Contact the ESG Due Diligence team.  

Sustainability reporting enables organisations to move beyond compliance and build trust through transparency, accountability, and data-driven decision-making. As regulatory reporting requirements reshape the reporting landscape across the globe, South African entities are at a pivotal moment to align with international expectations while tailoring disclosures to local realities. At PwC, we take a connected business approach to sustainability reporting. We work alongside you to embed sustainability across your existing reporting systems, integrating technology that enables more insightful decision-making, as well as regulatory compliance.  

In South Africa, where integrated reporting is already well established, we encourage early engagement with global frameworks to ensure companies remain competitive and investor ready. We help clients assess the maturity of their reporting processes, close data and governance gaps, and build robust systems that support repeatable, high-quality disclosures. Our Sustainability Reporting Integrated Solution provides a structured roadmap—from assessing regulatory requirements and internal capabilities to designing a future-fit reporting model that reflects stakeholder expectations and business ambition. 

Importantly, sustainability reporting is no longer viewed as a standalone function. It is a key enabler of innovation, operational efficiency, and long-term value creation. With PwC’s human-led, tech-powered approach, we can help you look beyond compliance to see the bigger picture. PwC’s local and global teams collaborate to deliver insights and help clients navigate complexity with clarity and confidence. By embracing sustainability reporting as a strategic tool, South African organisations can unlock new opportunities, enhance reputation, and contribute meaningfully to a more resilient and equitable future.

Contact the sustainability and reporting team

Tax plays a pivotal role in advancing sustainability. As regulations evolve and expectations around transparency grow, tax is no longer just a compliance function—it’s a strategic lever for delivering societal value and long-term business resilience. Our Tax and Sustainability team helps clients navigate this intersection with clarity and confidence, supporting them in areas such as carbon pricing, green incentives, and aligning tax governance and reporting with broader sustainability goals.

We work across industries to help organisations understand how their tax footprint reflects their economic contribution and how responsible tax practices can enhance trust. This includes advising on sustainable finance structures, renewable energy transfer pricing, and tax disclosures aligned with frameworks like the International Sustainability Standards Board (ISSB) and the Corporate Sustainability Reporting Directive (CSRD).

Internally, we are embedding sustainability into our own tax strategy—ensuring our practices reflect our values and contribute to inclusive growth. Our tax specialists collaborate closely with assurance, legal, and strategy teams to deliver integrated, forward-looking solutions.

In South Africa’s dynamic tax and sustainability landscape, we help clients lead with purpose. By viewing tax through a sustainability lens, organisations can unlock new opportunities, strengthen governance, and contribute meaningfully to a more equitable and sustainable future.

Contact the Tax services team