Leadership insights

What’s important to the sustainability leader in 2025

Three trends shaping the future of sustainability

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How can sustainability leaders drive business growth?

Sustainability leaders can advance their companies' sustainability reporting by closely collaborating with the finance function and ESG controllers on required disclosures and providing institutional knowledge on voluntary reporting efforts. In turn, they can leverage this information to help the organization execute its strategy, develop new products and services and decarbonize supply chains and operations. Sustainability initiatives offer extraordinary opportunities that can identify ways to save money and grow the business. As a result, sustainability leaders can gain a leading voice in the C-suite.

In the spotlight

ESG regulations highlight importance of compliance

The EU’s Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), Deforest Regulation and the Carbon Border Adjustment Mechanism (CBAM) are just a few examples of how global regulations are driving expanded ESG reporting, regardless of where your company is headquartered. Here’s how these rules will impact your business.

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What to focus on in 2025

ESG reporting

The new era of ESG compliance

Regulation is transforming corporate reporting. With the EU’s CSRD and the SEC’s climate-related disclosure rules (which are currently on hold), companies need to understand whether the approach that sufficed today for voluntary reporting will hold up tomorrow. 

ESG controllers, who specialize in sustainability reporting, are leading efforts to establish controls and processes necessary to provide reliable reporting around nonfinancial data. That allows you to refocus on what you do best: identifying the organization’s material impacts, risks and opportunities, executing strategy to advance sustainability goals and creating value across the business. 

Together, you can work to satisfy demands for high-quality data and reporting that can be assured by an independent third party. Doing so can build trust at a time when many investors believe ESG reporting contains unsupported claims.

More on the new era of ESG compliance

ESG reporting

ESG regulations and your company

Prepare for the SEC climate disclosure rules and other regulations that expand ESG reporting requirements.

ESG reporting 

Which technology should I use for ESG reporting?

Companies that are developing a sustainability data reporting strategy should consider putting ESG technology at the center of that effort.

Regulation and policy

CFO checklist: How to drive sustainability

How can CFOs drive sustainability? PwC’s checklist reveals how the finance function can lead on CSRD and ESG reporting, decarbonization and transformation.

Generative AI

How generative AI model training and deployment affects sustainability

Learn how generative AI's operational efficiencies can help reduce carbon emissions while balancing its impacts on your carbon footprint.

85% of executives and investors say that reasonable assurance would give them confidence in sustainability reporting

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Identify the key focus areas of your colleagues.

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