Sustainability reporting: 5 things you need to know

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What are the benefits of transparent ESG reporting?

What are investors’ expectations when it comes to sustainability reporting, and how can companies improve the transparency of disclosures so that they are viewed as adequate, comparable, and reliable? In this episode, PwC partners Heather Horn and Sara DeSmith discuss five things that stakeholders and investors should know about sustainability reporting, including:

  • 0:40 - An overview of sustainability reporting and how companies report on it today
  • 2:29 - Investors perspectives on sustainability reporting and how they use the information
  • 4:22 - Corporate perspectives on providing the information and deciding what should be disclosed
  • 6:48 - SASB reporting standards and how they fit into the larger conversation, and
  • 10:20 - Recommendations for what corporations should focus on to continue building their sustainability strategy.

For more information, refer to our ESG Governance page on

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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