Sustainability Reporting

Focus on what matters with tailored sustainability reporting.

Driving transformation through insight and fueling real innovation and change

At PwC, we believe sustainability reporting is not just an instrument – it's a catalyst for transformative change. We are at a crucial juncture where science has been guiding us towards necessary actions for four decades, yet progress has been insufficient. It's time for a significant upgrade.

Our mission is to incite action through reporting. The idea of "disclose, and the market will take the best choices" rings true as we recognise the power, demands, and expectations of investors, society, regulators, and customers. Sustainability reporting serves as the primary tool for disclosing your engagement in sustainability, paving the way for the market to respond. What’s more, reporting is not the end of your sustainability actions, but the starting point for progress, innovation, and change.

Join us as we shape the future of sustainability.

Christophe Bourgoin
Partner Investor Reporting, Sustainability Platform Leader, PwC Switzerland

Contact me for your questions

Master your sustainability reporting with us

We support you with our comprehensive services according to your specific needs. We help you comply with reporting requirements, show you areas of improvement, and deliver valuable industry knowledge. Our ultimate aim is to help you create long-term value through sustainability reporting, a journey where disclosure and effective action reinforce each another.

Our services cover the entire sustainability reporting process

We offer comprehensive expertise in all aspects of sustainability, providing both a deep-dive into specific topics and an overarching umbrella perspective. Our approach transcends mere compliance and regulation. We focus on transparency, comparability, and most importantly, action.

With numerous requirements and projects, it's easy to feel overwhelmed and to get distracted by all the noise that comes with the subject. Our job is to simplify this complexity, help prioritise tasks, find the low-hanging fruit, identify synergies and overlaps between ongoing projects, and guide you on where to allocate your resources efficiently. Our scalable approach ensures that you get the basics right first, then move on to more complex topics in a sequential manner.

Reporting strategy: We help you devise a future-proof sustainability reporting strategy taking account of market, regulatory and standard trends as well as your individual approach to company’s specific needs.
Gap analyses and assessments: We carry out comprehensive evaluations of your current ESG practices, policies, and performances, and help you understand what needs to be done to comply with regulations and standards or meet market expectations.

Improvement strategies: Our experts help you implement actionable measures to close any gaps and improve your ESG performance.
Carbon accounting: We assist you with carbon accounting and other sustainability-related analyses to reflect your environmental impact accurately.
Data and modelling: Our team leverages quantitative data to model potential ESG scenarios and outcomes, facilitating strategic decision-making.
Indicator definition: We help you define the right set of ESG indicators relevant to your business for effective monitoring and reporting.

Materiality assessment: We evaluate what ESG matters are most significant to your business, stakeholders, and the environment, aligning your reporting and strategies accordingly. We ensure your (double) materiality assessment meets the requirements of sustainability regulations.
Regulatory compliance and due diligence: We ensure your business' full compliance with regulatory requirements while revealing risks and opportunities through detailed due diligence, guiding your decisions, and surpassing regulatory standards.
ESG process design and control implementation: Our experts design and integrate efficient ESG processes and controls that sync seamlessly with your existing operations and systems architecture (including IT Cloud), optimising performance management and monitoring.
Transformation and change management: We guide your business through ESG-driven transformation, helping you manage the change process to align with sustainability objectives.
Tax transparency and assurance services: We ensure transparent, compliant tax reporting and increase stakeholder trust through assured ESG disclosures.
Assurance of your sustainability report: We help you getting ready for assurance and provide limited and reasonable assurance for your sustainability report.

How we do it: knowledge, experience, and passion

Our insights and tools allow us to support you along your entire sustainability reporting journey. Specialising in all aspects of sustainability, our team offers a comprehensive understanding of both individual topics and overarching strategic perspectives. Our expertise and global, multidisciplinary teams enable us to guide the development of your unique sustainability roadmap, bringing the full range of sustainability knowledge in any jurisdiction to your fingertips.

Become compliant, confident, and future-proof

With PwC's sustainability reporting services, you benefit from a wide range of advantages that go beyond mere compliance and promote a sustainable and resilient business model:

Compliance confidence: be confident that your sustainability reporting is compliant with all requirements (CSRD, TCFD, ESRS, RBI etc.), ensuring smooth operations and avoiding potential regulatory hurdles or penalties.
Trust-building: establish trust in your sustainability initiatives and foster goodwill among your stakeholders, enhancing your company's reputation and credibility.

Action-ready: get a solid foundation for immediate action and follow-up, empowering your business to respond swiftly to ESG developments.
Efficient prioritisation: benefit from our prioritisation strategies and scalable services that save time and reduce costs, helping you manage resources effectively.

Improvement initiatives: receive guidance on areas for improvement, including workforce sustainability and carbon reduction, driving you towards a more sustainable business model.
Proactive support: rely on us to help you navigate the sustainability landscape, from overcoming challenges to seizing opportunities.
Data analytics advantage: use our data analytics capabilities to transform your ESG data into actionable insights, supporting informed decision-making.

High-tech tool benefits: harness the power of our advanced technological tools to streamline your sustainability reporting and analysis, boosting your reporting efficiency and accuracy.

Sustainability reporting is not just a process, but a transformative journey towards a future where ESG issues take precedence. As your partner, we're here to help your company evolve and thrive in this changing landscape.

Dr. Philipp ThalerSenior Manager & Sustainability Reporting Lead, PwC Switzerland

Frequently asked questions

ESG reporting is a form of reporting that focuses on the three key areas that constitute its acronym (Environmental, Social, and Governance). ESG reporting is often more quantitative, focusing on specific, standardised metrics that allow comparisons across companies and industries. For instance, an ESG report may include data on greenhouse gas emissions, energy efficiency, waste management, labour standards, board diversity, and corporate ethics. The primary audience for ESG reporting is typically investors and financial stakeholders who use this information to evaluate potential risks and opportunities related to ESG factors.

Sustainability reporting, while encompassing the ESG factors, tends to be broader. It involves reporting on an organisation's environmental, social, and economic impacts, and how they're addressing sustainability challenges and opportunities in their strategy and operations. Sustainability reports often include more narrative and qualitative information, providing a more holistic view of the company's approach to managing its impact on society, the environment, and the economy. This type of reporting is typically designed for a wider range of stakeholders, including employees, customers, suppliers, communities, regulators, and NGOs, in addition to investors.

While both ESG and sustainability consider environmental, social, and governance factors, ESG is a specific tool used to measure the performance of a company, whereas sustainability is a broader principle that promotes responsible and ethical business practices.

ESG reporting and sustainability reporting are similar in that they both aim to provide a picture of an organisation's performance beyond traditional financial metrics. However, they differ in their scope, focus, and audience. Sustainability reporting is more comprehensive because it includes environmental, social, and economic impacts, providing a holistic view of a company's sustainability efforts. Additionally, it's intended for a broader range of stakeholders, offering a more inclusive and extensive communication of the company's commitment to responsible and ethical practices.

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Sustainability in business refers to the practice of operating in a way that meets economic, social, and environmental needs of the present without compromising future generations. This includes considerations of environmental impact, social equity and inclusion, and long-term profitability.

Corporate sustainability is about creating long-term value by considering the impact of a company's activities on the environment, society, and the economy, and balancing the interests of all stakeholders. This involves addressing issues like reducing greenhouse gas emissions, improving working conditions, promoting human rights, and conserving natural resources.

ESG stands for Environmental, Social, and Governance criteria. It's a framework used by stakeholders and investors to assess a company's impact on society and the environment, as well as its corporate governance practices. ESG metrics and factors are considered by investors for ESG investing. Improving ESG performance can enhance a company's financial performance, reputation, and compliance with regulations.

Key terms related to ESG include ESG factors, ESG metrics, frameworks, ESG ratings, ESG audits, ESG risks, and ESG reporting. These terms help stakeholders evaluate the company's impact on the environment, society, and corporate governance.

Important terms in sustainability include biodiversity, sustainable development, supply chain, corporate social responsibility (CSR), and sustainable investing. These terms are vital for integrating sustainable practices into business operations.

By embracing sustainable practices and investing in sustainable business models, companies can improve risk management, increase competitiveness, and achieve long-term financial success.