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Your weekly go-to resource for hard-hitting business perspectives on sustainability, giving you the insights you need to build resilience, drive growth, lower costs, and offset investments with tax incentives and credits.
Sustainability News Brief
Latest stories
Early observations from voluntary climate risk reports submitted to the California Air Resources Board
May 21, 2026
As climate disclosure regulations gain momentum worldwide, many companies are being asked to report climate-related financial risks and greenhouse gas emissions. While most are familiar with financial reporting, these new regulations require them to collect, analyze and disclose nonfinancial data—often for the first time.
Over the past few years, PwC has tracked how companies are responding to requirements in the EU. We are now turning to California’s SB 261, which focuses on disclosures of climate-related financial risks and related mitigation measures. Although the California Air Resources Board (CARB) recently approved regulations to operationalize the state’s climate disclosure laws, enforcement is currently paused under a court-ordered stay.
Until the case is resolved, CARB has indicated companies may submit reports voluntarily. As of January 30, 2026, about 94 submissions appeared on CARB’s public docket. While these submissions may not reflect how companies would respond absent the injunction, they still offer useful insight into emerging disclosure practices under SB 261.
Read our analysis of this initial voluntary reporting.
Sustainability watch
Here are the topics we have our eyes on. More coming soon!
- Challenges of building new nuclear energy generation
- Water scarcity
- Reverifying sustainability targets
- Physical climate risk
- Using AI for emissions reporting
- Agentic commerce
- Large energy user survey
Sustainability now reporting podcasts
Listen in to our award-winning podcast on sustainability reporting as PwC specialists and guests share insights you won’t find anywhere else.
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A 12-month roadmap to stay ahead of ESG and sustainability reporting requirements
December 2, 2025
Sustainability disclosure rules are quickly evolving. Even as timelines and regulations change, acting now helps you meet California’s climate-related reporting requirements and the EU’s Corporate Sustainability Reporting Directive (CSRD), while positioning your business for whatever regulatory environment comes next.
Companies should be looking at these regulations beyond simply complying with the latest requirements. They create a chance to connect sustainability and financial reporting, building a future-ready strategy that drives long-term value. When sustainability data is integrated into your corporate strategy, it can surface insights, shape decisions, and unlock new opportunities for growth.
We’ve developed a practical 12-month roadmap to help you move at pace, laying a strong reporting foundation, building the core of your program, and operationalizing processes so you can communicate with confidence.
Sustainability reporting podcasts
Listen in to our award-winning podcast on sustainability reporting as PwC specialists and guests share insights you won’t find anywhere else.
Embedding climate risk into ERM: An imperative to foster resilience
December 11, 2025
As climate risks grow in frequency and severity, companies should consider embedding climate risk data into enterprise risk management (ERM) practices to unlock greater business value and build long-term resilience.
The goal isn’t just protection; it’s transformation. By linking board oversight to action, using scenario modeling to stress-test exposure, and connecting data to decision-making, companies can turn climate insight into competitive advantage.
Read our views on how to align leadership, technology, controls, and capital allocation around climate resilience.
What your company should know about extended producer responsibility laws
November 12, 2025
Extended producer responsibility laws are rewriting the rules for how states, cities, towns and municipalities deal with waste. Across the US, seven states have enacted packaging laws — with five more close behind — shifting waste costs and accountability from municipalities to producers. The result? A complex patchwork of state rules, reporting requirements and fee structures that companies have to navigate.
But EPR laws aren’t just a compliance burden. For proactive businesses, it’s a chance to redesign packaging, streamline data, tap into eco-modulation incentives and cut long-term costs.
Smart moves now — from building reliable data systems to rethinking packaging design — can reduce exposure, strengthen supply chain relationships and support broader sustainability goals. Treat EPR as more than regulation: it’s a catalyst for innovation, resilience and brand building in a market where sustainable packaging drives both consumer demand and competitive edge.
Electric vehicles charging ahead in a broadening global market
December 10, 2025
PwC’s eReadiness Survey shows that while consumer demand for electric vehicles is surging, the global ecosystem supporting these automobiles is uneven. Infrastructure gaps, affordability, and fragmented policy frameworks still slow progress. Yet momentum is undeniable. Original equipment manufacturers, utilities, and governments are racing to scale charging networks, secure supply chains, and enable smarter grids.
Navigating the new energy credit landscape
November 11, 2025
With the One Big Beautiful Bill Act in effect, familiar energy tax credits remain, but don’t mistake continuity for simplicity.
The new rules—compressed timelines, foreign entity restrictions and additional compliance obligations—are reshaping what you as a tax leader should prioritize to capture value. There are plenty of opportunities, but you’ll want to move fast.
For CFOs and sustainability leaders, this is the moment to connect tax strategy, project planning, and supply-chain decisions so you can unlock lasting value from the clean energy transition.
The state of consumer-packaged goods: Why sustainability is here to stay
November 10, 2025
The 2025 PwC CPG Executive Survey reveals most consumer-packaged goods (CPG) companies face a difficult landscape, with nearly half of all executives surveyed citing external forces—consumer preferences, competitive pressure and economic uncertainty—as top barriers to growth.
One trend to watch: sustainability. Among companies forecasting higher-than-average growth, 34% plan to invest in sustainability, compared to just 20% of their slower-growing peers. Leaders are shifting from treating sustainability as a compliance exercise to using it as a core business strategy resulting in ROI and overall growth.
How machine learning is helping redefine capital project management
November 19, 2025
Many capital project leaders are facing a complex building environment, marked by shifting costs, supply chain challenges, and tighter margins for error.
Our research shows that most large projects run over budget or behind schedule, often delivering less value than planned. The reason isn’t a lack of ambition. Rather, it’s that complexity has outpaced traditional ways of planning and forecasting.
While AI’s potential is vast, for capital project leaders it’s quickly becoming a valuable tool for predicting what’s coming next. Forward-looking organizations are already using it to help reduce construction delays related to weather, scheduling, labor shortages, or materials sourcing.
Read how embedding AI and machine learning into project management can help organizations lay the groundwork for sustainable, resilient infrastructure, manage the energy transition, and drive smarter, more reliable growth.
Building climate resilience in asset-intensive sectors
October 31, 2025
As climate extremes become the new normal, asset-intensive sectors face a growing test: keeping operations running as the world changes around them.
Extreme heat and water scarcity are testing data centers, flooding is threatening critical connectivity assets and supply chains, and more frequent storms are revealing weaknesses in emergency systems. These escalating hazards are no longer distant environmental concerns but immediate financial and operational risks that impact communities and businesses alike, and they underscore the urgency of proactive climate risk management.
Understanding where your business is most exposed creates a strategic edge. By identifying which assets to relocate, which suppliers to reassess, and where to adapt, you can turn potential disruptions into opportunities for resilience.
Insights gleaned from sustainability data can strengthen the case for targeted investment, from floodproofing and resilient power supply to adaptive design and regional diversification. In turn, embedding climate risk data into enterprise risk management systems through scenario analysis, stress testing, and resilience-linked financing aligns sustainability and finance functions to drive coordinated action.
Overcoming three common pitfalls of SFDR reporting
November 5, 2025
Financial market participants—including asset managers, private equity firms, and others—are navigating an increasingly complex web of disclosure requirements. At the center sits the Sustainable Finance Disclosure Regulation (SFDR), shaping how firms define environmental and social ambitions, market their funds, and report progress toward their sustainability goals.
Designed to increase transparency, SFDR requires firms to explain how sustainability factors influence their investment decisions. But behind that goal lies a significant challenge, particularly for those managing dozens of funds across asset classes and geographies. Integrating data, aligning methodologies, and generating consistent reporting takes time, coordination, and expertise.
We’ve seen where firms struggle most with SFDR reporting and we’ve outlined how to overcome those hurdles. Our insights help you strengthen your disclosures, build investor trust, and turn regulatory compliance into an opportunity to lead on sustainability.
Global Sustainability Reporting Survey: Four key takeaways for US companies
October 28, 2025
This year thousands of companies began publishing statements under the European Union’s Corporate Sustainability Reporting Directive (CSRD) for the first time. The International Sustainability Standards Board (ISSB) has seen more than 30 jurisdictions adopt its disclosure standards. And in the US — which is currently without a federal standard — many organizations are preparing to comply with California’s climate-reporting laws, while also monitoring other state-level regulatory developments.
PwC’s Global Sustainability Reporting Survey sought to better understand this dynamic by polling companies to gain insights into which functions are involved in reporting, the tech and tools they are using to collect, analyze and publish this data, the steps they are taking to improve reporting and the value they are obtaining from this information beyond compliance.
Read the full survey for global company insights or take in our analysis of how US companies are approaching sustainability reporting.
Strengthening resilience and returns
November 4, 2025
Executives today face complex challenges, from surging energy demand, supply chain volatility, and leveraging tax incentives to building resilience and allocating capital to unlocking value from data. These aren't just pressures — they're decision points. And with disruption comes opportunity.
Listen as PwC’s Michelle Horton and Brigham McNaughton talk to Axios Creative House about how sustainability helps meet that opportunity.
Gen Z plans to cut spending, not values: Balancing budgets with wellness and sustainability
November 4, 2025
According to PwC’s 2025 Holiday Outlook survey, consumers expect their seasonal spending to decline on average by 5% from 2024. Gen Z (ages 17 to 28) leads the pullback: they expect to cut holiday budgets by 23%, the steepest drop among generations.
Interestingly, Gen Z plans to balance budget concerns with a focus on sustainability and wellness when choosing what to buy this year. Nearly 63% plan to buy resale or upcycled goods, while a third are intentionally reducing consumption for environmental impact. For 34% of Gen Z, sustainability or health and wellness are top decision factors, above many others.
Still, they balance values with price — traditional drivers like discounts, free shipping and promos remain part of the calculus.
For more on holiday spending trends, read our full survey.
A new reporting era: How strong internal controls can turn sustainability reporting into a strategic edge
October 22, 2025
Companies are facing a fast-moving wave of sustainability reporting requirements. Each carries different scope, timelines and requirements, and they significantly expand the data companies must collect, analyze and report. The underlying expectation is clear: Sustainability information should be prepared with the same rigor applied to financial reporting.
While these requirements add complexity, they also provide a limited but valuable window of opportunity. By putting strong internal controls in place now — strengthening governance, clarifying roles and building scalable, assurance-ready processes — your company can prepare for evolving requirements across multiple jurisdictions.
Those that move early will not only meet regulatory demands and create interoperable reporting capabilities, but they can also then leverage sustainability data to sharpen insights, guide investment decisions and capture long-term value.
Energy in Motion: Conference recap
October 17, 2025
PwC’s Energy in Motion conference presented a dynamic series of panels focused on trends in energy investments, tax policy and tariffs, renewables, supply chain strategy and our thoughts on how the “One Big Beautiful Bill” is transforming tax credit financing and deal structures.
Check out the panel recaps for key insights.
Wildfire risk: a complex problem with a multifaceted solution
October 9, 2025
There’s an increasingly urgent need for communities, governments and financial institutions — particularly insurers — to address wildfire risks.
Understanding the complicated nature of the problem can inform integrated strategies including localized mitigation to reduce risk, innovative insurance that prices and rewards risk reduction and technology that helps detect, forecast and coordinate response.
PwC’s new research outlines the wildfire challenge while offering solutions for many insurers.
CARB releases draft reporting template, announces revised timeline for issuing final regulations
October 17, 2025
The California Air Resources Board (CARB) — the agency tasked with responsibility for rulemaking development, implementation, and enforcement of the state’s climate disclosure laws — recently released a draft reporting template proposed to be used to report scope 1 and scope 2 greenhouse gas emissions in accordance with California’s Climate Corporate Data Accountability Act (referred to as SB 253). CARB is asking for feedback on the template by October 27, 2025.
CARB was expected to release a notice of proposed rulemaking later this month for public comment in advance of presenting initial regulations at its public meeting scheduled for December 11-12, 2025. On October 14, 2025, CARB posted a notice proposing an updated timeline which would delay taking the rulemaking to the board until Q1 2026. This proposed delay does not change the SB 253 requirements to report GHG emissions in 2026 on prior fiscal year information.
Read our In Brief for more on the CARB announcements.
European Commission delays issuance of ESRS for non-EU undertakings
October 14, 2025
The European Commission announced that it would delay the adoption of the delegated act related to the European Sustainability Reporting Standards (ESRS) for third country (non-EU) undertakings. According to the Commission’s announcement, this action is among 115 regulatory and implementing standards that will not be adopted until October 1, 2027.
This action does not represent a delay in the required compliance dates for non-EU reporting (in 2029 on 2028 information) under the Corporate Sustainability Reporting Directive (CSRD).
Fueling US growth: Innovation and agility in AI, energy and manufacturing
October 10, 2025
The US business landscape is undergoing business realignment not seen in decades. This magnitude of change is due to a convergence of forces including geopolitical uncertainty, evolving tariff regimes and a renewed emphasis on developing energy sources and domestic manufacturing.
Plotting long-term strategy amid such change can be tough. But this inflection can set the stage for a wave of growth and innovation — if you plan holistically and think through the issues in a coherent way. PwC recently identified five strategic pillars that will help you make sense of this business environment.
- AI, data and data centers
- Energy demand and supply
- New ways of sourcing capital
- Modernizing operations
- US manufacturing and reshoring
Discover how the convergence of these pillars, along with other foundational forces like sustainability, can power growth and innovation.
From gridlock to grid-smart: The race for energy resilience
October 3, 2025
PwC’s Future of Industrials Survey shows US industrials and energy leaders, including manufacturers, power providers and utilities, are building something new: a self-healing, intelligent enterprise powered by AI, automation and data. This isn’t a patchwork of upgrades. It’s a paradigm shift that could reposition America at the center of global industrial leadership.
One area they are focusing on is energy independence. Only 38% of leaders surveyed believe their current energy infrastructure can meet evolving needs over the next five years. But change is coming fast. Eighty percent plan to increase investment in energy resilience within the next three years.
In the near term, gas will be key, and nuclear power will likely grow in importance as the promise of small nuclear reactors is realized. Eventually, hydrogen, biofuels and synthetic compounds may power the future as climate change continues to spur technological innovation to lower carbon emissions. Batteries and other storage technologies could offer compelling solutions to the intermittent availability of wind and solar power, allowing energy providers to better match supply and demand.
“Delivering future nuclear power projects will require more than proven engineering — it demands new ways of working. As projects grow in scale, complexity and urgency, execution strategies are being reshaped by AI, data integration and automation. The organizations that harness these tools now will not only meet rising demand but can set the benchmark for reliability, resilience and value in the evolving power landscape.”
Want more sustainability content?
Get all of PwC’s latest insights on managing energy demand, navigating regulatory complexity, generating value from tax credits and incentives, building resilient supply chains, and protecting physical assets from client risk.
Climate Week 2025: Insights and key takeaways from PwC’s panel discussions
September 22-26, 2025
During Climate Week NYC, PwC gathered leaders from around the globe to discuss how their organizations were safeguarding value and discovering new avenues for growth through sustainability.
Over the course of the week, we convened 15 panels that covered mounting challenges facing global supply chains, leveraging sustainability data with advanced technologies like AI, capital allocation decisions, tax planning, deals valuations, managing energy demand and the latest updates on CSRD and California’s climate reporting laws.
These sessions show how your organization can drive smarter, faster value creation in an evolving business landscape.
The sustainability factor: Mastering new drivers of value creation
October 1, 2025
The search for ways that businesses can speed growth and lower costs never ends. It becomes even more pressing in uncertain times. Business leaders need ideas they can depend on and, increasingly, those ideas are coming from sustainability.
Far from being solely a compliance exercise, PwC has identified five sustainability factors that are becoming powerful levers of financial performance. These value drivers can help executives unlock cost savings, capture new growth, manage risks and build resilience.
CFOs, ESG controllers, COOs and sustainability leaders play a pivotal role in embedding these value drivers into strategic decision-making, using sharper data insights, stress-tested strategies and smarter tools to balance risk and opportunity.
The upside is clear: Leaders who act now can use sustainability to transform their organizations while competitors are left managing costs, disruption and missed opportunity.
Sustainability in deals: Quantifying the factors that drive value creation
September 10, 2025
The best dealmakers know value creation starts long before the ink dries. In today’s deals environment, that means factoring sustainability into due diligence to capture risks and opportunities that shape purchase price and drive exit multiples.
From energy efficiency and supply chain resilience to climate risk, sustainability issues now carry real financial weight. One-third of private equity executives say sustainability issues are a primary driver of value in recent deals.
By blending industry benchmarks, materiality frameworks and pragmatic estimates, deal teams can identify where sustainability drives upside and where it may pose a concern.
The result: sharper valuations, smarter bids and post-close strategies that unlock long-term value.
How much does your bottom line depend on nature?
September 17, 2025
PwC analysis shows over half of global GDP is exposed to nature-related risks, from water scarcity and biodiversity loss to ecosystem degradation. Yet many organizations still underestimate how deeply their financial health depends on nature’s resources and services.
For CFOs, COOs and CROs, this means treating nature as a strategic dependency: quantifying exposures, integrating data across value chains and aligning risk management with financial planning. The path forward is clear — set targets, transform operations to reduce dependencies and report with transparency through frameworks like TNFD and CSRD.
By embedding nature into core business decisions, companies can safeguard continuity, strengthen resilience and unlock new opportunities for long-term value creation.
California’s climate disclosure laws: As deadlines near, here’s four moves to turn compliance into competitive advantage
September 4, 2025
California’s climate laws are here — and the clock is ticking. With SB 253 and SB 261, as modified by SB 219, many companies are facing their first regulatory climate disclosure mandates in the U.S. Companies in scope will need to disclose a climate-related financial risk report by January 1, 2026 and scope 1 and scope 2 emissions in 2026, with independent third-party limited assurance. Scope 3 emissions reporting begins in 2027.
The challenge? Details and guidance are still evolving. But as the California Air Resources Board, the state’s regulator, works to turn voluntary frameworks into regulatory grade standards, companies can’t afford to wait for complete information.
PwC has identified four no-regret moves CFOs, ESG Controllers and sustainability leaders should consider now as the state’s compliance deadlines near: conduct a gap assessment, perform a climate risk assessment, compile an emissions inventory and design internal controls.
Companies should consider treating California’s rules not as a one-off compliance hurdle but as a catalyst to build a flexible reporting strategy that can adapt to regulations as they evolve.
A primer on climate reporting in California
September 14, 2025
The deadlines for California’s SB 253 and SB 261 climate reporting laws are fast approaching.
To help entities preparing for compliance with these requirements, our In Brief provides a recap of the laws, highlights recent activities of the California Air Resources Board (CARB), and addresses certain frequently asked questions.
Chips, climate and competitiveness: The new blueprint for US semiconductor supply chains
September 10, 2025
After decades of offshoring, the US is making a concerted push to reestablish a domestic semiconductor manufacturing base.
Semiconductors power modern life and mark a strategic inflection point for the US. Yet this critical industry remains exposed to climate risks and extreme weather events. To overcome them, the chipmakers should consider embedding sustainability into every strategic decision, including implementing water recycling, clean energy sourcing and emissions transparency. Doing so can strengthen resilience and capture competitive advantage.
ISSB is gaining global traction: How will your business keep pace?
September 8, 2025
Momentum is building around the International Sustainability Standards Board’s (ISSB) disclosure standards — across Asia, Europe and Latin America. US companies operating globally will likely need to comply with ISSB standards in multiple markets. Even at home, California points to the ISSB standards as a viable option to meet SB 261’s climate risk reporting.
Investors are also paying attention. Many now see the ISSB standards as the global baseline for reliable, comparable sustainability data. Early focus on those requirements may give companies an edge, simplifying global reporting, increasing investor confidence and improving access to capital.
The takeaway? Understanding the ISSB standards and aligning global reporting where applicable can help position you to stay ahead in a fast-evolving reporting landscape.
Need more information on ISSB? Download PwC’s Sustainability Reporting Guide.
Watch the replay: Quarterly sustainability webcast
PwC specialists discussed the latest sustainability accounting and reporting developments in the US and abroad.
Topics included:
- Return on sustainable investment
- AI and sustainability
- Sustainability governance
- Energy credits and incentives, including the impact of the One Big Beautiful Bill Act
- Reporting requirements under both the EU standards and California laws
What’s material now? How CSRD is reshaping double materiality outcomes
September 2, 2025
Materiality is evolving, — and the EU’s CSRD is reshaping the map. Building on PwC’s CSRD 250 research, we looked at how materiality disclosures have evolved over time by comparing first filers’ CSRD reports with what those same companies disclosed in the prior year.
This research shows companies recalibrating what matters most. Double materiality outcomes are shifting: more focus on human rights, value chain impacts and pollution; sharper debates on biodiversity; and new questions around business conduct. Nearly three-quarters of companies increased or held steady on material topics — with consumer-facing sectors leading the charge.
For CFOs, ESG controllers and sustainability leaders, these findings highlight how CSRD is pushing beyond compliance toward a new narrative of accountability, strategy and long-term value.
Interoperability first: How to streamline reporting across regulations
August 26, 2025
One reporting landscape. Many rules. Big opportunities. That’s how companies should be thinking about the wave of new global sustainability disclosure regulations.
From California’s climate laws to the EU’s CSRD, sustainability disclosure is expanding and complexity is rising. But with the right strategy, your company can transform compliance into value. The key? Integrate interoperability into your reporting strategy.
By focusing on common data foundations, aligning financial and sustainability reporting, and leveraging technology — from AI to carbon accounting tools — you can streamline reporting, cut costs and strengthen decision-making.
CFOs, ESG Controllers and sustainability leaders who collaborate on reporting can think beyond compliance by leveraging sustainability data to generate strategic insights that can bolster resilience, identify growth opportunities and drive stakeholder trust. In a shifting regulatory landscape, proactive, tech-enabled reporting isn’t just a requirement — it’s a competitive edge.
IRS Notice sheds light on construction rules for wind and solar credits
August 22, 2025
The “One Big Beautiful Bill Act” imposes an accelerated sunset date for the Sections 45Y and 48E clean electricity credits for wind and solar facilities. As amended, these credits terminate for wind and solar facilities placed in service after December 31, 2027. However, if construction begins before July 5, 2026 (one year after enactment), then wind and solar facilities generally may qualify for clean electricity credits when placed in service before January 1, 2030.
In a significant change from existing guidance, the new notice establishes the beginning of construction when “physical work of a significant nature” on a wind or solar facility has commenced, eliminating the previous computational safe harbor method based on 5% of total project costs.
Effective for construction of wind and solar facilities beginning on or after September 2, 2025, companies should immediately review whether their wind and solar projects satisfy the “Physical Work Test” and “Continuous Construction Test” that requires companies to maintain a continuous program of construction. Early engagement with contractors and suppliers will be essential to properly document when physical work of a significant nature begins on these projects in a timely manner.
PwC’s Tax Insight provides greater details on how to navigate new construction standards and timelines so your company can still capture value from clean energy tax credits.
CSRD first-wave filers in financial services: early insights and sector trends
August 27, 2025
Building on our CSRD 250 research, PwC analyzed the first CSRD statements from 187 financial services firms in the insurance, asset wealth and management (AWM), and banking and capital markets (BCM) sectors. These reports offer early insights into how companies are identifying impacts, risks and opportunities (IROs) and reveal notable differences in disclosure focus — a trend that was evident in our initial research.
- Insurers averaged 35 IROs vs. AWM (31) and BCM (29), with more positive impacts reported. In our initial research, some companies reported as few at 10 IROs and as many as 120.
- AWM and BCM leaned toward risk-heavy disclosures, consistent with financial exposure.
- 100% of companies identified climate change as material.
- Financed emissions were the most common Scope 3 disclosure: Insurance (90%), AWM (70%), BCM (81%).
While around two-thirds of companies set net-zero targets, fewer than 55% disclosed climate transition plans, showing a gap between ambition and action.
Entity-specific topics like cyber, financial crime, privacy and compliance were frequently disclosed, reflecting operational and regulatory risk awareness.
- AI and biodiversity appeared infrequently, signaling room to evolve materiality processes.
- All reports received unqualified assurance, but 90%+ noted limitations tied to future data and third-party estimates.
Read more on what first filers are disclosing.
Ports of innovation: Maritime hubs are becoming clean energy powerhouses
August 19, 2025
Maritime ports have long been engines of the global economy. Of crucial importance as trading and supply chain hubs, they have a deep history in commerce.
Now, they’re emerging as leaders of a 21st-century tech-enabled energy transition. Responsible for 80% of worldwide trade, ports host and service a range of adjacent industries. They’re uniquely positioned at the nexus of an ecosystem of businesses urgently responding to emerging technologies, geopolitical risks and climate change. As extreme weather, policy uncertainty and geopolitical conflicts disrupt or alter the flow of goods through global supply chains, ports sit at the center of it all.
Check out how one of the largest port operators in the United Kingdom, is rewriting the playbook, turning legacy shipping centers into clean energy hubs. Wind, hydrogen and smart infrastructure aren’t future bets — they’re happening now.
A deep dive into the draft Amended ESRS
August 21, 2025
EFRAG has published exposure drafts requesting comments on the Amended European Sustainability Reporting Standards (Amended ESRS). The updates focus on key levers: streamlined disclosures, better readability, reporting reliefs and stronger alignment with global standards.
The goal? Simplify the structure and presentation of the standards, enhance interoperability and reduce the burden of sustainability reporting.
What’s next?
The public consultation is open until September 29, and EFRAG is required to provide its technical advice — the revised standards — to the European Commission by November 30.
Read our deep dive into the draft Amended ESRS.
Why nuclear energy projects are only as strong as their supply chains
August 12, 2025
Supply chain complexity is becoming one of the biggest barriers to delivering new nuclear energy projects on time and at scale. Yet too often, supply chain planning is treated as an afterthought — leading to delays, rising costs and missed opportunities.
In this second installment of a five-part series on nuclear power, PwC’s Daryl Walcroft explains why resilient, standardized and regionally coordinated supply chains should be placed at the heart of nuclear power project design, right alongside capital planning and permitting.
From first-of-a-kind builds to repeatable modular deployments, delivery success depends on early decisions about sourcing strategies, supplier engagement and integration. AI-enabled tools and scenario modeling can help teams anticipate risks and act with greater foresight.
Read the first part of this series on overcoming long-standing industry barriers and then learn more on aligning supply chains with your project management strategy.
AI Predictions 2025: A midyear update on our view that AI would be a boon for sustainability
August 5, 2025
Earlier this year, PwC published a series of predictions on how AI would impact business. Six months later, our prediction focused on sustainability holds — and then some.
AI is no longer just enabling sustainability. It’s becoming a core lever of value as companies navigate volatile energy markets, grid limits, regulatory shifts and rising customer demands.
From consumer-packaged goods companies designing lower-impact products to AI tools managing energy demand, data collection and flagging disclosure gaps, sustainability and AI are quickly becoming engrained in corporate strategy.
Companies that integrate the two aren’t just reducing emissions — they’re building trust and potentially boosting margins and driving new growth.
See how all our AI predictions are playing out or read more on the impacts AI is having on sustainability.
Elevating sustainability oversight: What boards should prioritize now
August 6, 2025
Sustainability is no longer an optional topic — it’s a strategic imperative. As business models evolve and stakeholder expectations rise, board members are being called to embed sustainability into their strategic oversight responsibilities.
But PwC research shows only 47% of directors are discussing the topic regularly at the board level. This signals a clear opportunity for boards to align governance practices with stakeholder expectations to make sure sustainability is a central topic in boardroom dialogue.
Effective sustainability oversight occurs when boards approach ESG factors with the same rigor and critical inquiry as traditional business drivers, whether evaluating a major capital expenditure, assessing a merger opportunity or setting executive incentives.
Download our corporate director’s guide.
The climate transition’s ripple effects
August 11, 2025
In each year from 2018 to 2024, the number of companies setting targets to reduce their Scope 1 and 2 emissions increased, according to PwC analysis. But something new took place in 2024: a shift towards smaller companies. Businesses reporting that they’d set targets that year had median annual revenues of US$1.3 billion — about one-third as much as the median in 2020.
What’s going on?
PwC’s research shows that more large companies are working to bring down emissions from upstream and downstream activities in their value chains (Scope 3). Often, their efforts involve encouraging or requiring suppliers to set reduction targets, too. This ripple effect is one signal that businesses haven’t stopped planning for the climate transition.
Explore the full findings of our research.
State of Decarbonization spotlight: Why Scope 3 is the automotive sector’s biggest roadblock
July 30, 2025
The automotive sector spans a complex value chain — from engine makers and interior systems designers to component and critical mineral suppliers. But automakers (i.e., OEMs) sit at the center, with decisions that drive both direct emissions and downstream impact. Despite rising ambition — 42% of automotive companies slightly or significantly increased their ambition levels versus 36% for all other sections — most companies in this sector are missing the mark.
- Scope 3 is the elephant in the garage: It accounts for over 99% of sector emissions, yet nearly 75% of firms are off track — none in the U.S. are on pace.
- Scope 1 and 2 reductions are happening: Onsite solar, process improvements and renewable electricity dominate near-term actions with modest capital expenditures.
- Innovation is critical: Full decarbonization depends on electric vehicle adoption and investment in grid infrastructure, battery storage and clean power generation.
- Policy headwinds threaten progress: In the U.S., a new tax bill repealed or phased out nearly all federal EV tax credits, which is expected to dampen EV growth.
Automakers should lead. Their design, infrastructure and customer engagement strategies can define the sector’s trajectory.
Learn how peers have overcome challenges and explore ideas for reducing emissions. Start with the main report and then see how your sector stacks up.
State of Decarbonization Report: Essential ingredients for achieving your climate ambition
August 1, 2025
PwC’s State of Decarbonization Report shows companies aren’t backing down from scaling back their climate commitments. More companies than ever are making commitments, and 37% are increasing their ambitions while only 16% are decreasing their goals.
Read more insights in the main report and then turn to the sector insights to learn how peers have overcome challenges.
New law, new rules: Navigating the energy credit landscape after “One Big Beautiful Bill Act”
July 25, 2025
The newly enacted “One Big Beautiful Bill Act” didn’t gut the Inflation Reduction Act — it refined it. The act ends credits for wind and solar, tightens deadlines and adds aggressive new restrictions tied to foreign ownership and supply chains. The law also introduces new compliance burdens, reporting mandates and penalty provisions.
While many changes are nuanced, they carry an outsized impact. Effective dates vary, thresholds are complex and the risk of tripping eligibility rules has never been higher. Companies should move quickly to assess exposure.
The good news? Opportunities remain. Tax credits are still in play for clean energy investments — if companies act now. Review ownership structures. Scrutinize supply chains. Align timelines. The window is narrowing to capture these opportunities — but it's still open.
Want more information on the tax bill? Watch our Tax Readiness webcast.
Read our Tax Insights for more on key dates and details on transferring credits, prevailing wages and changes to technology, manufacturing, residential and electric vehicle credits.
Heat, drought and disruption: The forces that could upend the world's most critical technology
July 18, 2025
Semiconductors are central to essential systems, including computers and energy grids. However, extreme weather and the climate transition may disrupt a third of the global supply within a decade.
PwC investigated the global semiconductor industry's copper supply chain, tracing it back to various copper mines worldwide, and assessed the vulnerability of these mines to increasing drought in the coming years.
Voice of the Consumer: Sustainability-conscious buyers are deciding with their wallets
July 22, 2025
Food companies are navigating a tough set of obstacles: rising supply chain pressures and shrinking margins on one side; growing consumer demand for healthy, convenient and tech-enabled food choices on the other.
Our survey reveals 44% of respondents are willing to pay more for environmentally-friendly products.
European Commission adopts revisions to Taxonomy Regulation
July 11, 2025
The European Commission recently adopted a delegated act that updates the Disclosures, Climate and Environmental delegated acts supplementing the Taxonomy Regulation. These changes are part of the Omnibus proposals designed to reduce the regulatory burden on entities in the European Union. While the nature of the amendments aligns with the objectives outlined in the initial draft delegated act published in February 2025, certain differences exist between the final and draft versions:
For non-financial entities, the amendments set qualitative and quantitative materiality thresholds and simplify some "do no significant harm" criteria.
For financial entities, the amendments set a quantitative materiality threshold, limit certain exposures in key performance indicator denominators and defer some KPI reporting requirements.
The amendments also remove the separate templates for nuclear and fossil gas activities and modify all other templates, impacting all entities.
For a deeper dive into the revisions, including timing and the next steps in the legislative process, check out our latest Viewpoint.
Using decarbonization to capture financial value and gain competitive advantage
July 15, 2025
Amid inflation, tariffs and market volatility, one consumer trend remains resilient: demand for sustainable products.
These goods continue to gain market share and command an average price premium of 26.6% over conventional alternatives. At the same time, companies are discovering that sustainable strategies — such as decarbonization — can unlock financial value by reducing operating costs, mitigating risk and creating revenue through innovative, in-demand offerings.
But many organizations fail to systematically identify and capture the full range of financial benefits. Why? Key stakeholders in sustainability and finance often lack clear methods for tracking these relatively new areas of focus and sources of value.
In a new research paper, PwC and NYU Stern’s Center for Sustainable Business, highlight where and how companies can realize financial gains from decarbonization, along with real world examples of how companies are capturing this value.
Tariffs are one market force bolstering the case for circular business models
July 7, 2025
Over the last few months, companies have had to rethink their approach to international trade as they navigate the Trump administration’s tariff announcements.
Public debate has largely centered on the economic and political fallout — policy uncertainty, volatile stock markets, inflation risks and employment concerns. Yet a less examined but crucial side effect is how sustainability, and in particular circular business models, are being considered as part of companies’ response to tariffs.
As a result, many businesses are taking a hard look at material sourcing, product design, manufacturing processes and where goods are sold. In turn, that is leading them to reexamine circular business models that focus on putting used products back into new goods, reducing purchases of virgin material and decreasing waste.
Read more about how circularity can have a profound impact on key stages of a supply chain and be sure to check out examples of how leading companies are already employing circular business models.
“So, what does sustainable AI look like five years from now? I don’t think we’ll even use the term ‘sustainable AI.’ It will be the norm, not the exception. We're still in an exploratory phase with AI, but enterprises are starting to focus on the value case, including sustainability,” Lakshmanan said. “The challenge is, not every organization includes sustainability in their value metrics. I believe it should be a core part of performance measurement, not something off to the side”
Read his interview on AI’s environmental impact with Triple Pundit: AI Could Soon Offset Its Own Environmental Impact By Improving Energy Efficiency, Report Finds.
Basel Commitee: New framework emphasizes climate risk as a core disclosure for financial services firms
June 25, 2025
The Basel Committee’s new climate-related financial disclosure framework sends a strong signal: climate is a driver of risk and should remain a top global regulatory priority, even as countries like the US may disagree on the urgency. For CROs and other risk managers this is a pivotal moment: The committee sets expectations for what countries around the world should consider as sound banking practices for climate risk management.
The framework aims to boost transparency across governance, strategy and risk management while recognizing the reality: data accuracy, consistency and quality are still improving. It allows for flexibility, but the message is clear: as expectations rise, banks and other financial firms should prepare to disclose actionable objectives set by the institution to measure and manage its exposure to climate-related financial risks.
What’s in it?
- Outlines integration of climate risks into core risk management practices.
- Covers both physical (acute and chronic) and transition risks across multiple time horizons.
- Concentration risk is also covered to support forward-looking risk management.
- Encourages scenario analysis.
- Elevates governance expectations by tying climate oversight directly to board-level accountability and internal controls.
Have questions about climate risk management? Seek PwC’s expertise with Brittany Mancuso Schmidt and Rohan Poojara.
Nuclear: Building faster in a new energy era
June 23, 2025
Nuclear energy programs have long stood as a symbol of clean, reliable energy, offering a low-carbon solution in the global transition away from fossil fuels. Yet, despite its promise, building new nuclear power generation remains complex, costly and often delayed.
Explore the root causes of project delays and cost overruns and strategies for helping project leaders accelerate timelines, manage complexity and improve delivery outcomes.
What AI means for your workforce strategy
July 3, 2025
AI is moving fast. And AI agents are already delivering ROI in weeks and reshaping operating models in months.
To keep up, you need a new mindset. It starts with rethinking what work means, how your workforce is structured and whether your teams are ready to collaborate with AI agents. For most leaders, that shift in thinking is the real transformation.
Here are 5 takeaways from the 2025 AI Jobs Barometer.
When insurance affordability falters: What rising costs may mean for financial services
June 20, 2025
Insurance costs are climbing—and fast. With billion-dollar weather and climate-related disasters becoming the norm, premiums are rising and coverage is narrowing. For residential and commercial lenders, this introduces new layers of risk: heightened delinquency, weakening collateral values, and increased exposure in catastrophe-prone areas.
But with challenge comes opportunity. Financial institutions that take a proactive stance — by analyzing insurance trends, investing in climate resilience and designing adaptive lending strategies — can not only mitigate volatility but also help strengthen their market position in a changing risk landscape.
Rebuilding American manufacturing with clean energy and smart tech
June 18, 2025
After decades of outsourcing and offshoring, American manufacturing is potentially on the cusp of an unexpected revival. What’s driving the momentum? Clean energy, advanced electronics, robotics and AI — and a renewed America-first trade stance that’s reshaping the economics of global supply chains.
Reinventing your company for sustainable growth
June 17, 2025
Two powerful forces — advanced technologies and climate change — are reshaping the global economy and growth opportunities. What will emerge will be vibrant new zones of economic activity — ‘domains of growth’ — that promise massive pools of value for a range of players across sectors.
A PwC analysis found that for 17 of 22 global sectors, the pressure to reinvent — driven by performance and attractiveness, innovation and global shocks, among other factors — is at or near a 25-year high. This same research identified some $7.1 trillion in revenues that’s up for grabs from business model reinvention in 2025 alone.
Read more about how our Value in Motion research can help guide your company’s path forward. Also in this research, read how AI could improve energy efficiency across the global economy enough to make up for the additional energy the technology consumes.
Tech’s impact on nuclear power
June 12, 2025
Data center growth and other market forces mean US energy consumption is surging faster than reliable energy sources can deliver.
These trends highlight the need for reliable, scalable power sources to support economic growth and technological progress. While a diversified energy portfolio remains essential, nuclear power is emerging as a leading contender to meet this challenge.
Find out what makes nuclear power uniquely suited to meet growing energy demand.
“Look at what benefits you might get if you put your new facility in one location versus another. There are tons of state and local benefits that are out there — credits and incentives primarily tied to new job and economic stimulus, property tax abatement — that should be part of the calculus.”
Listen to the full session hosted by CFO Brew: Navigating Capital Allocation and Risk Management in Uncertain Times.
A better way to market sustainable products
June 11, 2025
Plenty of shoppers say they prefer sustainable products over ordinary ones. Yet for consumer product companies, tapping into this demand can prove tricky. One challenge: Establishing that sustainable products do offer the growth potential and price premiums that justify investing in their development.
The good news is that research and experience point toward sound approaches to the delivery and positioning of sustainable products. Working in tandem, PwC and the Center for Sustainable Business at NYU’s Stern School have brought together practical insights to help marketing leaders realize the full value of product sustainability.
Pulse Survey - 100 days in, what’s next for energy and resources companies
June 13, 2025
PwC’s latest Pulse Survey reveals how business leaders are adapting strategy and sustainability initiatives given the new administration’s policy stances.
The survey found 44% of energy and resources executives cite climate policy as a top-three factor driving short-term strategy shifts, higher than the 31% across all industries.
Other key findings: While there is little consensus about when conditions may stabilize, business executive see opportunity amid the uncertainty.
Read more about how business leaders are adjusting expectations, rethinking operations and adapting to uncertainty in the first 100 days of the Trump administration.
Would the Trump executive order impact California's sustainability laws?
June 3, 2025
President Trump recently signed an executive order that seeks to invalidate some city and state climate regulations, including cap-and-trade programs, environmental permitting rules and "superfunds" aimed at getting energy companies to help cover financial damages from the impacts of extreme weather and other climate-related events. The administration sees these regulations as obstacles to its goal of "unleashing" domestic energy production.
While President Trump specifically called out policies in New York and Vermont, companies are closely watching how the order could affect California’s sweeping 2023 climate disclosure laws. These rules, among the most extensive in the country, could impact thousands of public and private companies.
The federal government’s power to override state laws remains uncertain, and legal challenges that could take years to unfold are all but certain. In the meantime, some states continue to introduce and propose climate-related bills.
For now, it’s unclear if California’s disclosure requirements will be significantly affected. Companies should continue preparing to meet the state’s climate law obligations since 2026 reporting deadlines are quickly approaching.
Need a deeper dive into California’s three sustainability laws? Chapter 22 of our Sustainability Reporting Guide covers the disclosure topics, scope, frameworks, assurance requirements and compliance timelines.
C-suite to boards: Step up or step aside
June 2, 2025
The expanding landscape of international regulation — particularly on sustainability disclosures — poses new strategic challenges for US companies. This fast-moving legal and regulatory environment is reshaping the corporate governance landscape.
Explore Board Effectiveness: A Survey of the C-Suite for perspectives on the dynamic between boards and executives in this business environment. One key takeaway: executives think sustainability should be a top priority, but boards are more focused on strategy, talent and AI.
Read why.
Could net-zero AI become a reality?
May 19, 2025
Powerful AI models have begun driving productivity gains and innovation at companies in every sector. At the same time, the boom in data center construction has placed real strain on the energy system. By 2026, data centers worldwide, including those used to run AI, could consume as much electricity as Japan.
However, PwC research suggests a surprising twist: AI could improve energy efficiency across the global economy enough to make up for the additional energy the technology consumes. In short, AI’s overall effect on energy use and emissions could be neutral. From pre-cooling buildings to improving cargo routes, AI can enable sustainability solutions.
Digital Trends in Operations Survey
May 21, 2025
Sustainability leaders know how important it is to have a line of sight across supply chains. In PwC’s 2025 Digital Trends in Operations Survey, 610 operations and supply chain leaders made one thing clear: firefighting alone can’t be the only strategy. More than nine out of 10 executives (91%) expect cost spikes in the next 12 months and 87% are bracing for geopolitical risks.
But the real unlock? Tech that works. AI is already helping 53% anticipate and mitigate supply chain disruptions. And it's not just hype. Cloud, digital twins and predictive tools are creating real value, fast. Yet 92% say tech investments haven’t fully delivered on expected results. Blame integration and data woes.
The winners? Those who move beyond pilot programs to embed AI across their operations and rethink how their people work.
CSRD reports: PwC analysis reveals where companies see risk and opportunities
May 5, 2025
What started in February 2025 as a trickle has turned into a steady stream, as hundreds of companies based or listed in the European Union have published sustainability statements under the EU Corporate Sustainability Reporting Directive (CSRD).
We analyzed 250 published CSRD statements using a combination of AI-enabled tools and the expertise of PwC colleagues. Of these, more than 70% were from companies in five European countries.
Our detailed review uncovers critical insights and reveals diverse reporting approaches across industries. We found that companies are reporting between 10 to over 120 impacts, risks and opportunities (IROs), showing variability in disclosures. It is clear that companies are still coming to grips with the new reporting regime.
Discover how businesses are navigating the evolving landscape of sustainability reporting and using data from the reporting process for informing future decision-making and eventually value creation.
How AI agents can reimagine the future of work
May 8, 2025
Within the next 12 to 24 months, AI agents are expected to revolutionize how businesses operate, enabling companies to make strategic moves at a pace and magnitude previously unimaginable. Business models that rely on traditional scale can give way to those favoring agility and innovation.
Read how companies that fail to meet this moment may get left behind.
How AI will redefine sustainability
May 1, 2025
AI will accelerate the energy transition. It will also help companies meet their sustainability goals – especially those in emissions-intensive sectors like manufacturing, construction and transportation – if they take the right approach.
Check out our 2025 AI predictions.
Opportunities and risks with prevailing wage and apprenticeship compliance
April 25, 2025
The benefits of Inflation Reduction Act (IRA) clean energy credits can be substantial — especially for companies that satisfy strict prevailing wage and apprenticeship (PWA) requirements. While compliance isn’t mandatory, the incentive is massive for twelve IRA credits and incentives: Meeting these labor rules increases the base credit by five times (or more, for certain credits).
Here’s the problem: Tracking wage compliance is a data and documentation nightmare. Manual reporting? Too slow. Inconsistent payroll systems? A disaster waiting to happen. And the apprenticeship-to-journeyman requirements? They demand precise daily labor tracking across multiple job roles and locations.
The solution? Technology. Smart companies are ditching spreadsheets for automated payroll platforms, AI-driven workforce analytics and real-time compliance dashboards. These tools can lead to accurate wage tracking, seamless apprenticeship reporting and thorough audit trails — turning a compliance headache into a competitive advantage that can garner higher prices for sellers of these credits.
Bottom line: Qualifying for the PWA multiplier can likely be the difference between a profitable project and one that is shelved. If your company isn’t leveraging tech to meet IRA labor rules, you’re leaving serious money on the table. Don’t risk your credits — upgrade your compliance game now.
Need more info on how to make sure your project stays IRA-compliant?
Extreme weather may claim your commodities
April 24, 2025
For companies that depend on crops such as rice and wheat or minerals such as lithium and iron, extreme weather has become a real and present threat. Rising temperatures result in more heat stress and more drought. That puts pressure on farms and mines — and, ultimately, the businesses that buy from them.
By 2050, more than 70% of global cobalt production — critical for batteries and renewables — could face severe heat stress and drought conditions, even with emissions cuts. Water shortages can strain cobalt mining, disrupt supply chains and drive-up costs.
Limit disruptions to keep resources (and revenue) flowing.
The energy transition numbers game
April 23, 2025
$4.6 trillion needed annually by the early 2030s to achieve net-zero emissions by 2050
$2 trillion expected in annual clean energy investment — or roughly half of what’s needed
$32.8 trillion in assets are managed by sovereign wealth funds and public pension funds. If aligned with the priorities of the energy transition, their resources could go a long way towards bridging the financing gap.
Tariffs and the impact on the construction industry’s $15 trillion future
April 18, 2025
Global construction is on track to hit $15.2 trillion by 2030, up from $10.2 billion in 2020. That expected growth hasn’t been without challenges. Through the first half of the decade, engineering and construction (E&C) companies weathered unexpected cost spikes from Covid-19 and the war in Ukraine. Now, the Trump administration’s tariff policies — and the countermeasures from Europe, Canada, Mexico and China — are fueling fresh uncertainty about supply chain risks that could impact costs and project timelines.
While the administration has paused most tariffs for 90 days, a potential resolution is unclear. E&C companies should brace for materials pricing for steel, aluminum, lumber and concrete to remain volatile, threatening margins and project viability. Waiting for clarity isn’t an option.
What should E&C companies be doing?
- Model tariff impacts on your business and develop mitigation strategies. Scenario planning can help assess the tradeoffs between different potential actions.
- Conduct a supply chain risk assessment while rethinking designs and materials sourcing. Can you shift to alternate suppliers?
- Reevaluate budgets, amend contracts for material changes, review escalation clauses and negotiate provisions for time or cost recovery due to tariff-driven shortages.
- Increase communications with stakeholders to avoid cost disputes down the line.
As the trade landscape shifts, our analysis of the tariffs helps companies stay updated on the latest developments and how sectors may be impacted.
Need insights on how to manage capital projects amid this uncertainty?
Nurture a nature-positive business mindset
April 17, 2025
Understanding and managing your business’s impacts and dependencies on nature is imperative. Deforestation, water pollution and species loss can disrupt supply chains, affect regulations and create financial risks for companies.
The upside: Nature-related risk is measurable, manageable and increasingly central to business strategy.
How insurers can keep cool amid rising heat
April 14, 2025
Extreme heat could cost $2.4 trillion in annual productivity and $445 billion in fixed-asset losses for publicly listed companies by 2035.
The World Economic Forum, with the help of PwC’s Veronika Torarp, lays out solutions as the world faces the growing consequences of extreme weather.
“While the branding may be changing, the core idea hasn’t. In fact, its value to business has only accelerated. Call it ESG or climate strategy, sustainability helps companies safeguard assets that could be at risk while pinpointing opportunities for cutting costs and defining levers for growth.”
How changes to corporate due diligence rules can impact your company
April 16, 2025
The EU Commission's recent Omnibus proposals introduced several changes to the Corporate Sustainability Due Diligence Directive (CSDDD) and other related regulations. The proposals seek to establish a streamlined sustainability framework, reducing redundancies in EU reporting and due diligence requirements.
While the core obligations and thresholds in the Omnibus proposals remain largely unchanged, it is essential that companies recognize that this is not the final set of rules but rather the beginning of a process that may lead to revisions.
While uncertainties remain in some technical areas, companies should maintain their momentum and take decisive, no-regret actions to stay ahead as the landscape continues to evolve.
Key no-regret next steps to consider:
- Strengthen monitoring frameworks for operations, subsidiaries and business partners. Begin by establishing holistic governance structures and clear processes to monitor due diligence.
- Prepare to review, (at least) every five years, the implementation, effectiveness and adequacy of the due diligence processes you build and implement in point (1).
- Outline, adopt and/or update a climate transition plan.
- Refine stakeholder engagement by determining directly affected parties.
- Implement corrective action plans and contractual requirements for business relationships.
Need more information on how the Omnibus proposals impact CSDDD implementation?
Delays shouldn’t stall progress — leverage AI and automation to gain an edge
April 15, 2025
The European Commission has hit pause on key sustainability reporting deadlines, but forward-thinking companies won’t be hitting snooze. The Omnibus proposals aim to simplify regulations like the CSRD by reducing the scope and pushing back deadlines. But this isn’t an excuse to slow down. It’s a chance to get ahead.
Before the delay, companies struggled with data quality, automation gaps and tech misalignment. PwC’s Global CSRD Survey 2024 found that less than 60% involved the tech function in sustainability reporting. Now is the time to fix that.
Here is how to use this window of opportunity wisely:
Time isn’t always on your side: Even with extended deadlines, technology often takes time to implement due to resource constraints and competing priorities. Starting now allows more time for a thoughtful deployment.
Evaluate your existing tech: Technology and data transformation are key enablers of timely and accurate ESG disclosures. Take this opportunity to rationalize your system landscape so you’re not overspending on licensing and other costs associated with your ESG tech.
Automate manual processes: Our survey found more than 90% of organizations are using spreadsheets for sustainability reporting. Automate to improve efficiency, reduce reporting time and stay agile amid changing regulations.
Prioritize data quality: Strengthen governance and embed sustainability data into core systems to enable compliance. While the European Union may delay regulations, other regions are advancing toward independent assurance requirements. Use this time to assess obligations and adopt technology for future-ready reporting.
Embed AI into sustainability strategy: Companies should adopt a strategic, tech-powered approach that focuses on automation, data integration and AI. As sustainability regulations continue to evolve, AI will play an increasingly important role in helping companies meet compliance needs efficiently and accurately — such as drafting disclosures, recommending controls to manage risk and for data collection, all in concert with human oversight.
Embedding technology into your sustainability reporting strategy isn’t just solely about compliance — it’s also about driving long-term value for the business. Technology can help your organization make smarter decisions that can uncover growth opportunities and help protect value at risk.
Don’t wait and wind up scrambling later.
Invest in resilience: Shield your business from climate catastrophes
April 7, 2025
Recent extreme weather events are a reminder of a stark reality: Climate change is contributing to more frequent and severe weather events, a trend which the scientific community expects to continue.
As wildfires, drought, flooding and storms increasingly put physical assets at risk and as global regulations require companies to disclose the business impacts of these events, organizations should consider these moves:
Assess business risks: In the US, climate change may be a factor in longer fire seasons, more frequent catastrophic storms, increased water scarcity and prolonged heat. Conduct scenario planning and risk assessments to identify vulnerabilities across facilities, supply chains and local communities that are home to your workforce and customers.
Leverage climate intelligence: Companies should integrate data, predictive analytics and scenario analysis into risk assessments to understand current risks and how those risks may develop over time.
Build resilience: Develop adaptation strategies for supply chains and infrastructure to withstand extreme weather. In high-risk locations, develop or enhance employee emergency management plans to make sure your workforce remains safe and can function.
Companies that take these steps can more quickly react when catastrophes occur, leading to fewer service disruptions, higher customer confidence and brand integrity.
Supply chains are transforming — Is your company ready?
April 11, 2025
Disruptions are the norm and yesterday’s supply chains won’t survive tomorrow’s challenges. These changes are both gradual and rapid, and the combination will likely challenge operations leaders to juggle reacting while making structural changes for the future.
Six forces are helping rewrite the rules:
Resource scarcity: Climate, labor and materials are tightening.
Energy transition: Policy shifts toward cleaner energy and the growing demands of AI data centers will keep energy issues central.
Tech acceleration: Advances in physical automation, artificial intelligence, data ecosystems and emerging fields like quantum computing will redefine operational models.
Capital disruption: Volatile interest rates, currency values and commodity prices make capital allocation more challenging.
Geopolitical shifts: As trade environments evolve, companies are rethinking sourcing strategies.
Business model reinvention: These converging forces will transform traditional profit formulas and ecosystems in most industries.
The cost of standing still? Higher risks, shrinking margins and missed growth. It’s time to rethink, rebuild and future-proof your supply chain.
Big Tech, big demand: Can nuclear deliver?
March 25, 2025
US energy demand is soaring, fueled by AI-driven data centers, electrification and reshoring manufacturing. At the same time, energy security is a national priority, with “energy dominance” a key policy goal.
Nuclear, and especially small modular reactors (SMRs), are emerging as a reliable, zero-carbon solution. With Big Tech betting on nuclear, momentum is building, but challenges remain. Most US reactors are aging, and SMRs — while promising — are still untested at scale.
As investment and policy shifts accelerate nuclear development, organizations should assess their long-term energy strategies and consider how nuclear energy might fit into a resilient, low-carbon future.
“I’m an optimist. I think AI is going to help us solve [the energy demand] problem. We’re already seeing it.”
Listen to Scott Likens and Heather Horn, National Office Sustainability and Thought Leader at PwC US, discuss AI and sustainability on Episode Five, Sustainable Solutions, on The Atlantic’s The Most Interesting Thing in A.I. podcast.
Waste not, want not: EPR laws are reshaping waste management
March 24, 2025
In some states, local governments and consumers no longer carry the full burden for responsibly retiring electronics, mattresses and other used products. Who’s on the hook? The businesses making those products.
The US has more than 100 extended producer responsibility (EPR) laws across more than 30 states, so compliance can feel like juggling torches — while blindfolded. Here’s why:
- The regulatory jigsaw puzzle: EPR laws are state-specific and vary wildly from Oregon to Maine, which, alongside California, are setting the gold standard for EPR programs. It's messy, and no two laws are quite the same.
- Budget-busting costs: Rolling out take-back, recycling and logistics programs aren’t cheap. Plus, you may need to join or fund a Producer Responsibility Organization (PRO).
- Your supply chain won’t love it: EPR laws can force big changes in sourcing, production processes and managing product returns. It’s like a supply chain makeover — but way less glamorous.
- Data management nightmare: Tracking a product’s entire lifecycle — from sale to disposal — means collecting and reporting mountains of data. Robust data systems aren’t optional; they’re survival tools.
Need more info on EPR laws? In his LinkedIn post, David Linich, Sustainability Principal, PwC US, outlines what you need to know and how to comply.
Proxy season preview: A new paradigm for investment stewardship
March 24, 2025
The SEC has issued significant new guidance on topics ranging from shareholder proposals to investor engagement and communication. This shift in approach raises questions about how business priorities and voting outcomes could be impacted during this year’s proxy season.
What does this mean for your company?
Case study: MakuSafe bridges safety and efficiency with wearable tech
March 19, 2025
A big challenge for industrial companies is how to effectively balance productivity and safety. MakuSafe had the answer: connected wearables. The company uncovered an untapped market for wearable devices that can help companies increase both productivity and worker safety.
Sustainability pays off — CEOs say ROI is real
March 17, 2025
PwC’s 28th Annual Global CEO Survey shows climate-friendly investments are six times more likely to boost revenue than decrease it.
Two-thirds of CEOs report these initiatives have reduced or maintained costs.
Capture the financial benefits of sustainability today.
The European Commission’s omnibus proposals: What you need to know
March 12, 2025
The European Commission published the first of the omnibus packages intended to simplify the region’s sustainability reporting requirements.
The EU proposed two updates to the Corporate Sustainability Reporting Directive referred to as the “stop the clock” and the “content” proposals. The “stop the clock” proposal seeks to postpone some reporting deadlines by two years. This delay is intended to provide time for the adoption of the “content” proposal, which includes four primary areas of proposed changes, including the scope of the CSRD, value chain requirements, assurance requirements and updates to the ESRS standards.
Need CSRD reporting insights, omnibus proposal updates or the latest info on sustainability reporting in the US? How about help in assessing scope, timing and how proposed changes will impact your sustainability reporting strategy?
Don’t let carbon pricing dull your competitive advantage
March 14, 2025
Carbon emissions, and their price, are rising. Yet many companies don’t realize the carbon costs buried in their supply chain, quietly reshaping cost profiles. Get ahead by mapping your emissions, planning for price shifts and engaging investors.
Grow through resilience: Turning climate risks into business wins
March 3, 2025
The choice is clear: adapt or be left behind. Companies that embrace climate adaptation aren’t just safeguarding assets; they’re building resilience and unlocking untapped growth. Start integrating climate strategies now and turn risk into competitive advantage.
How data centers are balancing AI growth and sustainability
February 27, 2025
The data center industry is racing to scale while grappling with power constraints.
Operators should balance speed, efficiency and resilience to stay ahead.
Want a deep dive on how data centers are prioritizing long-term energy stability?
Smart ways to invest? Survey says ... sustainability!
March 6, 2025
About two-thirds of US investors plan to invest more in companies addressing climate risks and opportunities, per PwC’s Global Investor Survey 2024. The winners? Firms innovating on renewables, building sustainable supply chains and boosting climate resilience.
The road ahead: How executive orders are impacting energy and the environment and driving a new policy landscape
February 24, 2025
Several of President Trump’s executive orders target the rollback of Biden-era environmental initiatives, including restrictions on public land drilling, stricter vehicle emissions standards and renewable energy expansion, while prioritizing domestic energy production. The result? Regulatory shifts that challenge companies to adapt. As these changes unfold, remember that organizations that integrate sustainability into strategy and access a broad array of US energy resources may potentially achieve meaningful growth, address energy demand and fortify their competitive edge.
What’s next? Read our latest insights on the new administration’s plans as executive orders, tariffs and other regulatory changes are announced.
10 questions to define a winning climate transition strategy
March 3, 2025
Climate success starts with a plan — one that’s sharp actionable and future-proof.
CFOs and sustainability leaders: Are you aligning behaviors to accelerate action? Managing time like a finite resource? Leveraging emotions to inspire change?
Planning for a world of sustainable chemicals
February 25, 2025
The what: The chemical industry is the second-largest industrial CO₂ emitter and relies on fossil fuels.
So what: To align with the Paris Agreement, it must cut emissions — 72% of which come from seven key chemicals.
Now what: Tap renewables, cost-saving decarb strategies and emissions-cutting innovations.
Margins up: Why sustainable product design can be a path to higher revenue — and profits
February 12, 2025
PwC’s Voice of the Consumer Survey showed shoppers are willing to pay an average 9.7% premium for sustainable goods. Tap into this with holistic design, sustainable materials, efficient manufacturing and life cycle assessment to cut costs, reduce impacts and drive demand.
CFO playbook: 7 sustainability strategies for managing risk, resilience and costs
February 17, 2025
Learn how an effective sustainability strategy can potentially boost revenue, leverage tax incentives and streamline data with advanced tech. Lead with trust, innovation and smarter decisions.
Ready to drive growth and mitigate risks?
Cut carbon, capture growth: The opportunity in sustainable capital projects
February 11, 2025
Sustainable capital projects can slash emissions and drive progress, but many companies miss the mark. Poor planning, misaligned goals and siloed teams derail efforts. Success demands clear strategies, agile execution and sustainability-focused decision-making.
Don’t let complexity stall your impact. Get the insights you need to turn ambition into action.
Add to cart: ESG controller, the position you didn’t know you needed
February 3, 2025
ESG controllers help generate thorough and reliable reporting, align sustainability with strategy and build trust. They’re watchdogs for transparency and defenders against reputational risks. Learn why ESG controllers are critical to your sustainability strategy.
From trade-offs to payoffs: CEOs on creating value with climate action
February 5, 2025
Action on sustainability has real upside. PwC’s survey of 4,700 CEOs shows that climate-related innovation has a positive effect on profit margins and revenues — as do half a dozen other climate-related business moves. What’s more, CEOs who report taking more climate action are also more likely to express confidence about the future of their business.
Designing for tomorrow: How life cycle assessments can drive product innovation
February 4, 2025
LCAs can uncover supply chain and product design inefficiencies and help you respond to increasing asks from customers and regulators. With growing demand for sustainable products, use LCAs to help align financial goals with sustainability wins. Start small: Set goals, collect data and assess key products.
The 10 common pitfalls of CSRD-aligned double materiality assessments
February 14, 2025
The EU’s CSRD significantly expands sustainability reporting, mandating companies to consider financial impacts and societal effects. To comply with the CSRD, your company will need to identify its material sustainability impacts, risks and opportunities. The required approach is a “double materiality” assessment. Avoid these common pitfalls and meet the new standard for regulatory disclosures. Ready to avoid surprises?
“Today’s CEOs are charged with an urgent priority: embedding sustainability into their core strategies to unlock pathways to new investment, drive innovation and fuel growth. In a rapidly changing environment, where exceeding the 1.5°C threshold becomes increasingly likely, companies need to both mitigate risks and adapt their business models to withstand climate impacts.”
Read more in ESG Today about the CEO’s Guide to Sustainable Transformation.
Chief sustainability officers: Leading the charge in 2025
February 14, 2025
In 2025, sustainability leaders are stepping into the spotlight, transforming sustainability from a buzzword to a business imperative. What’s in their playbook:
- Mastering ESG compliance
- Driving strategic sustainability initiatives
- Leveraging technology for growth.
Emissions reduction: The financial sector’s high-stakes hurdles
January 20, 2025
Cutting carbon footprints is crucial but challenging — complex accounting, data gaps and shifting targets persist. Financial institutions can succeed with advanced analytics, stakeholder alignment and scalable technology. Strategic, long-term action is essential.
Independent ESG assurance: The edge CFOs can’t ignore
January 24, 2025
Build trust with verified data, enhance transparency with clear audits, stay compliant with evolving ESG rules and gain a competitive edge. Assured ESG data isn’t just compliance — it’s smart business.
Investors speak: Sustainability is a business imperative
January 22, 2025
PwC’s Global Investor Survey 2024 shows climate action is vital for investor confidence. More than 70% of respondents say companies should embed sustainability into strategy and 50% say businesses must rethink how they create, deliver and capture value to address climate change.
Biodiversity and business: Why nature risk should be on your company’s radar
December 20, 2024
Ignoring nature’s decline isn’t just an environmental issue — it’s a looming financial risk. CFOs and finance leaders should assess and mitigate these risks to safeguard their companies’ future.
Why it matters:
- Revenue risk: Nature-dependent industries risk massive revenue decreases partly from biodiversity loss.
- Regulatory pressure: Governments are stepping in, with new policies demanding accountability for nature-related risks.
- Investor expectations: ESG-focused investors are asking companies to disclose their nature impacts and plans.
What to do about it:
- Start tracking your nature footprint and embed biodiversity into your sustainability strategy.
- Look for opportunities to innovate with nature-positive solutions, such as regenerative agriculture or sustainable sourcing.
- Stay ahead of regulations with clear biodiversity risk disclosures.
What you really need to know (and do) about Scope 3 emissions
January 15, 2025
Scope 3 emissions — mainly indirect emissions from supply chains and product use — can account for more than 90% of a company’s carbon footprint. The catch? They’re the hardest to track and reduce. The upside? They can be a source of cost savings and competitive advantage.
To cut them, companies must:
- Understand the potential levers available to reduce emissions in each of the relevant 15 categories of Scope 3 emissions.
- Align with the right cross-functional stakeholders and outside partners on a detailed plan to reduce these emissions.
- Segment your suppliers and engage in smart collaboration to drive maximum impact.
- Invest in tech to track and manage data.
Ignoring Scope 3 isn’t just risky — it’s a missed opportunity for a competitive edge.
The CEO’s checklist for finding an edge with sustainability
January 15, 2025
Managing energy demand, uncovering hidden risks, investing in sustainability innovation and upgrading your data infrastructure. Four mission-critical actions to help your company respond to sustainability-driven opportunities. Ready to transform?
How tech can turn sustainability into a strategic advantage
January 8, 2025
Tech companies are under pressure to meet stricter sustainability reporting rules like California’s mandates and the EU’s CSRD. The challenge? Accurate data across complex supply chains isn’t easy. Smart tools, technology upgrades and adaptive strategies can simplify compliance and turn hurdles into opportunities.
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The climate transition: a rising health concern
January 8, 2025
Climate change isn’t just an environmental issue — it’s a health crisis. PwC’s 2024 US Healthcare Climate Survey shows 87% of health execs believe climate change will drive acute and chronic illnesses. The takeaway? Healthcare systems must adapt, building resilience to meet rising climate-induced health challenges. Learn how leaders can prepare for what’s next.
Why US companies are betting big on climate
December 3, 2024
PwC’s State of Climate Tech 2024 report highlights where businesses see opportunities for technology to address climate challenges.
Findings of note:
- AI breakthroughs in both emissions reduction and climate resilience
- A trend of technologies to support adaptation and resilience
- Big companies’ focus on investments in energy and mobility solutions.
How GE Vernova rose to the carbon challenge
December 11, 2024
GE Vernova is a global energy leader whose technology helps to generate about 30% of the world’s electricity. The company did three things to rise to the carbon challenge:
- Assessed the role of carbon pricing and market mechanisms in decarbonization
- Developed a strategic outlook of the digital value chain in carbon reduction
- Charted a path to meet shifting demands and unpredictable conditions while fortifying climate efforts.
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