Environmental, Social and Governance

Turning Environmental, Social and Governance (ESG) theory into action

From meaningful change to measurable value.

Goodbye theory, hello action

ESG represents the risks and opportunities that will impact a company's ability to create long-term value. The topics are broad in nature and include climate change and resource scarcity; diversity, equity and inclusion; safety issues and data security; and board diversity, executive pay and tax transparency. To future-proof your company and deliver sustained outcomes in the process, you must move from theory to action with a practical, purpose-led plan.


Achieving net zero by 2050 and securing the safety and habitability of our planet in the process is an increasingly challenging task—but it is not impossible. If businesses raise their ambition and adopt holistic, whole-of-business strategies to eliminate their carbon footprint, we can collectively mitigate the worst aspects of the climate crisis and ensure a brighter future for generations to come. At PwC, we are working hard to ensure that our business minimises its impact on the environment. Through our passionate community of solvers, we can help your business do the same by bringing the best people and most innovative technology together to turn theory into action.


The social aspect of ESG relates to how companies treat its stakeholders—from employees and customers to suppliers and the community in which they operate. It can be difficult to demonstrate how your company is making progress in this pillar, as it goes far beyond the financials. In fact, the corporate world now has a growing sense of social purpose and the concept of shareholder primacy has been openly challenged by some of the world's largest corporations. This new reality therefore needs new thinking. We can help you design and implement the operational, cultural and financial changes needed to tackle the challenges, capture the opportunities and future-proof your business.


Good governance is at the heart of any successful organisation but with the increasing focus on ESG, companies are reconsidering their approach to decision-making and management at all levels of the organisation. Pressure from all quarters to increase transparency has resulted in an overhaul of practices and controls in many companies, and this trend will continue as data and disclosure enable clearer reporting. Those who embrace this shift will build trust and enhance their brand value in the market—a vital asset in a world where consumers are overwhelmed by choice and talent is in short supply.

A holistic, solutions-focused approach

ESG is more than ticking boxes. It's about making a difference—for your business and our world—and creating sustained outcomes that drive value and fuel growth. At PwC, our ESG offering is built on three pillars. Through strategy, we help clients make the right choices and build sustainable businesses; through transformation, we help clients embed ESG in their organisations' everyday operations; and through reporting, we help clients define and implement the right non-financial KPIs and manage them accordingly. Let's look at these pillars in more detail…

Strategy-led action

ESG is more than good intentions. It's about creating a tangible, practical plan that achieves real results. We work with clients to create an overarching sustainability strategy for their organisation, which encompasses internal and external elements of the value chain while retaining a clear focus on the organisation's desired outcomes and reporting aspirations. Our experts can help you combine your best people with the smartest technology to see more, go deeper and act swiftly in a range of strategic areas, from product alignment with various regulations such as the Sustainable Finance Disclosure Regulation (SFDR) and EU Taxonomy to reporting on the organisation's net zero strategy. Our ambition is to help clients embed ESG in all corporate and business strategies and ensure that they are ready to tackle the biggest challenges of today and capture the best opportunities of tomorrow.

Transformation, from the inside for the outside

Making the transition to a more environmentally and socially responsible world is an urgent business imperative. To achieve the targets set, organisations must change the way they operate and embed ESG in all areas of the organisation—from processes and incentive schemes to operations and decision-making. This is a big complex change and the organisations that get it right won't just thrive today, they will be truly sustainable well into the future. Our transformation process places ESG strategy and reporting at the heart of your business, often informing existing digital transformation programmes. We can help organisations revise their operating models, assist with the implementation of reporting and governance frameworks, perform due diligence reviews for potential acquisitions and much more. We will help you define your strategy and achieve transformational change.

Reporting—the measure of transparency

In a world where ESG is a significant source of potential value, reporting is fundamental to success. Investors are looking to manage new risks and finance new solutions, while wider stakeholders are looking for confidence that the organisations they do business with are both responsible and profitable. Progressive organisations are therefore working hard to disclose non-financial metrics and share insights into the measurement and management of ESG-related issues such as carbon emissions, workforce diversity and supply chain sustainability. We ensure that the reporting that underpins this is robust, credible and transparent so everybody can be confident in your organisation's transformation.

Follow PwC Ireland