Connectivity between sustainability and financial reporting
Explore the materiality gap between financial and sustainability reporting and how sustainability reporting frameworks aim to bridge this gap for better insights.
Investor view: Insights from the investor community
PwC's Investor view series provides preparers of corporate reports with insights from our ongoing dialogue with the investment community.
These points of view focus on the areas that are of most interest to analysts and investors.
Browse PwC's Investor view catalogue
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Software for the sustainable enterprise: Going beyond reporting to create business value
Companies often struggle to produce data on sustainability performance. Now executives are using software to enable both reporting and value creation.
CSRD is resetting the value-creation agenda
Executives can use the logic of the EU’s Corporate Sustainability Reporting Directive to better understand how sustainability factors affect value creation—and lead towards stronger financial results. Four shifts will enable this new management approach.
A digital transformation in global reporting is needed
As many as 50,000 companies situated in the European Union will need to consider transforming their reporting mechanisms to conform with the new Corporate Sustainability Reporting Directive (CSRD) requirements. The new reporting requirements will present real challenges to companies when organising, collating,...
Sustainable Mobility Ecosystems in Smart Cities
We studied a sample of 28 cities worldwide & found that most of them are struggling in different ways to solve mobility challenges in five areas. Read more!
Weathering The Storm of Reporting
Putting businesses on the path to a low carbon economy will require access to funding throughout the transition. But for investors to be comfortable that they know what types of activities they are financing, they need transparent and reliable information about the threats posed by climate change and business’...
Gulf or gap?: More unites standard setters than divides them
Three big new sustainability reporting proposals from the US Securities and Exchange Commission (SEC), the European Financial Reporting Advisory Group (EFRAG), and the International Sustainability Standards Board (ISSB) promise to change how companies communicate sustainability information to their stakeholders. If...
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World Economic Forum annual meeting. A panel on: The Global Alignment of Reporting Standards
PwC’s Global Chairman Bob Moritz moderated a panel discussion with Emmanuel Faber, Chair of the International Sustainability Standards Board, Nadja Picard, Global Reporting Leader, PwC Germany, and Eelco van der Enden, CEO of the Global Reporting Initiative, in May, 2022.
Nonfinancial Reporting Alignment Needed
The demand for organisations to provide robust reporting across a range of non-financial metrics has been increasing rapidly, while the ability to deliver on that need has lagged. A key cause of the mismatch between expectations and performance is the fog created by the lack of a global consensus on reporting...
Inflection point: a critical moment for sustainability reporting has arrived
New reporting requirements will broaden company descriptions of measures of success. It’s vital that stakeholders pay attention and make their voices heard now. In recent years, a broad-based consensus has emerged that businesses must behave sustainably. This means that investors, consumers, suppliers, and others...
How to decide on the best reporting framework
Faced with a confusing menu of reporting frameworks and methodologies, companies must seek to find out what matters to their stakeholders today!
Future of Reporting: A pathway towards globally-aligned sustainability standards
As the business world continues to address wide-ranging environmental, social and governance (ESG) issues, a debate has arisen around what business should report on and to whom.
Trust & performance: Translating trust into business reality
Trust is tightly linked with corporate performance—a finding revealed by further analysis of PwC's 25th Annual Global CEO Survey
The overlooked power of day-to-day dynamism
Efficient and effective resource allocation is strongly associated with profitability, and our new research shows its connection to corporate performance.
Strategic challenges & coherence for tumultuous times
Inflection points threaten to upend business assumptions and strategies, making strategic coherence more critical than ever. Leaders must identify real business challenges and avoid incoherence.
Meet the four forces shaping your workforce strategy
This article looks at how Specialisation, Scarcity, Humanity and Rivalry are creating workforce upheavals for businesses today that companies must factor in when creating their workforce strategy.
You can’t spell IPO without ESG
ESG continues to impact the investment world. Demand for non-financial disclosures and reporting from public companies has grown moving toward codifying ESG performance.
Reaching net zero: progress and peril analysis
Reaching net zero is the biggest collective action humanity has ever undertaken. This article explores where we are and aren't gaining momentum toward net zero - and what we can do about it.
PwC’s 2021 Global investor survey
PwC’s 2021 survey of investors worldwide to learn more about their sentiments and expectations for how companies address ESG initiatives.
Trust in non-financial reporting: The role of assurance
The role of auditors in financial reporting has developed over many years. As the organisations and the world changes– company reporting must also evolve. Standard setters should collaborate to create a framework companies can report against as high quality reporting and assurance go hand-in-hand in building trust. Now...
Leading in the digital age – 7 imperatives for executives
Drawing on research of transformative companies, PwC authors suggest ways executive teams can disrupt themselves and become leaders in the digital age.
ESG Investor Survey: The economic realities of ESG
Investors prize clarity about the initiatives companies are undertaking, the reporting they are doing—and the returns they will generate. Here’s how leaders can answer the bell.
Sustainability reporting for the future
A company’s purpose in society is under scrutiny and the demands on its reporting are increasing. Investors and other stakeholders are demanding more holistic information about companies’ long-term value creation opportunities and their wider impact on society.
ESG: Identifying metrics that matter most
There are three important questions Boards, and particularly Finance Directors, need to ask themselves when addressing enhanced ESG reporting that will drive desired outcomes.
Why ESG is critical in IPO communications
Companies planning an IPO need to include environmental, social and governance (ESG) matters in their communications plans. They will increasingly be expected to provide information about the role ESG plays in their strategy, with a focus on the material value drivers and risks that can impact their financial position...
Investor view: Peter Parry discusses ESG reporting
What do investors and analysts really think about ESG reporting? Peter Parry at UK Shareholders’ Association shares his views.
Investor view: Peter Parry discusses challenges and opportunities for companies
We asked Peter Parry from UK Shareholders’ Association to share his views on what he sees as the upcoming challenges and opportunities for investors.
Investor view: Peter Reilly discusses Mega trends
What are the future megatrends that companies should be considering when making investment decisions? Peter Reilly from Tempest Concepts shares his views.
Investor view: Jeremy Stuber discusses ESG reporting
Jeremy Stuber of Newton Investment Management shares his views on the importance of environmental, social and governance reporting.
Investor view: Deborah Taylor discusses ESG reporting
Deborah Taylor, Investment trainer, talks about the importance of ESG reporting.
2018 UK Investor Survey - key findings
UK investment professionals gave us their views on growth, threats to business, trust and the challenges of globalisation and disruption.
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