Executives worldwide are intensifying their focus on sustainability commitments, with a significant majority prioritizing the disclosure of climate-related data despite political and regulatory uncertainties. A recent Workiva survey of 1,600 global leaders highlights this growing trend, revealing that 85% of executives plan to disclose greenhouse gas emissions. This push for transparency underscores the financial benefits of integrated reporting and the resilience of leaders navigating a complex geopolitical landscape.
Mandi McReynolds, Vice President of Global ESG and Chief Sustainability Officer at Workiva, summed it well: “Leaders are no longer just reacting—they’re proactively building resilience and adaptability into their strategies.” Her words underscore the survey’s finding that nearly all executives (97%) see the merits of integrated financial and ESG reporting as an enabler to identify performance gaps and spur growth.
The survey also indicates a strong commitment to climate transparency beyond emissions reporting. About 83% of executives intend to disclose climate-related risks, while 82% plan to report on the material impacts of these risks. This trend signals an acknowledgment of the critical role transparency plays in shaping business resilience and securing investor confidence.
In fact, regulated sustainability disclosures receive overwhelming support from institutional investors. As high as 96% of the respondents affirm that disclosures do help to make more-informed investment decisions. The percentage increased to 96% in this year, compared with the 92% of last year. Such rising demand for transparency rewrites the strategic playbooks of corporations because these report the global standards they must meet.
The other key factor is the changing regulatory environment. A survey points out that leaders in countries like Brazil, with 78%; Singapore, 80%; and the United Kingdom, 60%, foresee a new or strengthened ESG directive within the coming year. Although those countries with no direct regulation are complying with the high benchmark of CSRD under the European Union’s Corporate Sustainability Reporting Directive. It is close to 75% of firms as per the poll that intend to adopt reporting procedures aligned to the CSRD for sustainability.
She then goes on to state that the interaction of business performance, social impact, and technology drives sustainable value. “The integration of these elements is not just shaping outcomes; it’s creating a roadmap for long-term resilience,” she said. And as companies move towards this integrated approach, the financial and operational advantages of ESG reporting are increasingly clear.
The survey results also reflect how businesses are responding to the external challenges that come with inflation, changing interest rates, and policy changes. These factors have impacted corporate priorities, and sustainability has been increasingly linked with financial strategies. Through alignment of reporting practices with global frameworks, companies demonstrate their preparedness to adapt to an ever-changing regulatory and economic environment.
Of course, this commitment to transparency is not without its challenges. Political developments and fluctuating global policies continue to pose uncertainties. Yet, the survey underlines a collective determination among business leaders to push forward. Financial benefits of integrated reporting, combined with the growing influence of investor expectations, are driving this resilience.
Workiva’s 2025 Executive Benchmark Survey, scheduled for release in February 2025, will be more comprehensive and detailed on these trends. It will probably reveal deeper insights into how businesses are balancing sustainability with financial performance and adapting to an increasingly interconnected world.
As the pressure for climate transparency mounts around the world, the survey paints an optimistic picture of corporate responsibility. The executives are meeting regulatory demands while recognizing the far-reaching implications of their actions. They are paving the way for a future where business success is defined both by profitability and purpose, embedded in their core strategies.