Build trust, ensure compliance, and unlock value with trusted sustainability reporting.

Sustainability reporting and assurance 

A Manager reviewing wind turbine models.

Sustainability is increasingly integrated into strategy, risk, and reporting. Stakeholders expect credible disclosures, regulators are raising the bar, and investors are linking capital to progress on sustainability issues. Our sustainability reporting and assurance services help you meet regulatory standards and identify opportunities for value creation. We combine deep expertise with advisory and assurance services to give stakeholders confidence that your sustainability reporting is clear, accurate, and aligned with global standards.

The sustainability reporting and assurance landscape

Sustainability reporting is entering a new phase. Regulation and assurance expectations are rising, and leaders are facing tougher questions on  resilience, data quality, governance, and credibility. Integrating sustainability, delivering trusted information, and demonstrating progress that stands up to scrutiny are now core leadership challenges — not technical exercises.

Managing complexity across evolving standards

Sustainability reporting requirements are expanding and shifting quickly, from CSRD in the EU to global frameworks such as those issued by the International Sustainability Disclosure Standards Board (ISSB). Leaders must navigate overlapping standards, differing definitions of materiality, and inconsistent data across regions and functions. The challenge is not just understanding what applies today, but making judgement calls that stand up to scrutiny while the rules are still evolving. Misalignment or late compliance can create regulatory, reputational, and investor risk, all while expectations for consistency with financial reporting continue to rise.

Making net zero targets credible and deliverable

Net zero commitments are now expected, but delivering on them is far harder than announcing them. Leaders must translate long‑term targets into near‑term actions across complex value chains, often with limited data and evolving methodologies. Stakeholders expect transparency on progress, assumptions, and trade‑offs, not just ambition. The risk is over‑promising without evidence, under‑delivering on impact, or losing credibility as scrutiny from key stakeholders intensifies. The core challenge is proving that net zero plans are realistic, accurately costed, measurable, and on track.

Making sustainability part of how the business runs

Sustainability has moved from a specialist agenda to a core leadership issue. The challenge for many organisations is making it real in day‑to‑day decisions, not just strategy documents or reports. Leaders must balance commercial pressures with longer‑term environmental and social risks, often without clear ownership or incentives across the business. When sustainability is treated as a bolt‑on, it can slow decisions, dilute accountability, and fail to deliver value. The real test is integrating sustainability into governance, operations, and performance management so it shapes how the business runs and competes.

Building trust in sustainability data

High‑quality sustainability reporting depends on data that is consistent, complete, and defensible. Many leaders are working with fragmented data spread across systems, functions, and third parties, often relying on manual processes and estimates. Expectations are rising for audit‑ready information, stronger controls, and traceability — even where data has never been reported before. Weak data increases the risk of errors, delays, and challenge from regulators and assurance providers. The core concern is whether sustainability data can be trusted to support compliance, decision‑making, and external scrutiny.

Why credibility now defines sustainability reporting

Sustainability reporting is increasingly judged on credibility, not volume. Investors, lenders, and regulators expect meaningful disclosures that are clear, consistent, and supported by evidence, not broad claims. Leaders face pressure to align sustainability narratives with financial performance, risk management, and strategy. An environment of heightened scrutiny, weak governance, unverifiable data, or inconsistent messaging can quickly erode trust. The challenge is ensuring reporting stands up to scrutiny and genuinely informs decisions, rather than exposing the organisation to reputational and confidence risk.

Turning sustainability reporting into business insight

Once credibility is established, leaders increasingly expect more from reporting. The challenge is extracting insight from reporting efforts and using it to inform decisions on investment, cost, risk, and growth. When reporting is treated as a standalone exercise, organisations miss opportunities to improve performance, access capital, or strengthen market positioning. Leaders are increasingly asking how sustainability information can support strategy and financial outcomes — without adding complexity or distraction — and whether their reporting is helping the business compete, not just comply.

Preparing for mandatory reporting and assurance

Mandatory sustainability reporting and independent assurance are becoming the norm, not the exception. In addition, organisations completing sustainability reporting voluntarily is also increasing in a world where stakeholder pressure can be as important as regulatory requirements. Many leaders are concerned about whether their current processes, controls, and data can withstand formal scrutiny. Expectations are rising for robust governance, clear accountability, and evidence‑based disclosures — often on tight timelines. Leaving preparation too late increases the risk of disruption, remediation costs, and loss of confidence from key stakeholders. The challenge is building readiness early, so reporting and assurance become embedded and sustainable, not reactive and high‑risk.

Our sustainability reporting and assurance services

In response to these challenges, our sustainability reporting and assurance services help you navigate regulations, build trust, and unlock value. We work with you to embed responsible business practices that create lasting impact.

Sustainability reporting

The Corporate Sustainability Reporting Directive (CSRD) calls for clear, detailed disclosures using the EU Sustainability Reporting Standards (ESRS). But it’s more than just ticking boxes — it’s a chance to weave sustainability into your business strategy and build trust with stakeholders through transparent environmental, social, and governance reporting. We’ll review your current reporting against ESRS, spot gaps, and benchmark you with your peers. By working across your value chain, we help you pinpoint key sustainability impacts, risks, and opportunities, and turn them into necessary disclosures. We support you in setting policies, actions, metrics, and targets, making sure your reporting is compliant, consistent, and valuable for key stakeholders.

Materiality assessments

We’re here to help you conduct thorough materiality assessments, pinpointing the sustainability topics that are crucial for your business. Whether it’s a single assessment focusing on financial impacts or a double materiality assessment that also considers your influence on people and the environment, we’ve got you covered. Our structured, evidence-based approach prioritises key issues, involves stakeholders, and delivers clear, defensible outcomes for auditors, regulators, and your board. With our experience in supporting those who’ve already reported under CSRD, we offer insights into industry-specific topics and practical know-how to complete these assessments effectively.

Voluntary reporting

Moving beyond mandatory reporting can set your business apart and open new avenues of value. We support voluntary disclosures that align with the Voluntary Sustainability Reporting Standard for Non-Listed SMEs (VSME), the Global Reporting Initiative (GRI), and the Task Force on Climate-related Financial Disclosures (TCFD) to showcase your leadership in sustainability. These reports can boost your reputation, attract investment, and pinpoint operational efficiencies. We help you use data and insights from voluntary reporting to spark innovation and build stronger connections with stakeholders.

Climate reporting

Clear and credible climate reporting is essential for reaching net zero and meeting investors’ expectations. We help you track emissions, set achievable targets, and prepare disclosures that match standards like the TCFD and those issued by the ISSB. Our services cover readiness for assurance and independent checks of climate data, making sure your progress is genuine and your net zero strategy achieves real results.

Readiness assessments

Getting your sustainability data ready for independent assurance boosts its credibility and investor trust. Many organisations find value in conducting readiness assessments before the reporting period begins. We look at your reporting processes, data quality, internal controls, and documentation to spot any gaps ahead of assurance engagements. Our customised readiness reviews help you establish strong governance and data management, while enhancing processes, controls, and documentation. This leads to a smoother audit, fewer last-minute surprises, and increased confidence that your sustainability disclosures are reliable, clear, and audit ready.

Sustainability assurance

Adding independent assurance to your sustainability reports boosts confidence by confirming data accuracy and process integrity. We offer tailored assurance engagements that fit your framework and meet your stakeholders’ needs. Our team uses practical methods to detect and address risks, helping you show transparency, manage reputational risks, and keep up with changing regulations through reliable sustainability reporting.

Sustainable finance

Access to finance and financial services is now more closely tied to sustainability disclosures. This alignment can broaden your financing options and potentially lower capital costs, all while managing business risks. Our experts are here to help you refine your financing approach, enhance transparency, and seize opportunities by integrating sustainability into your financial strategy. Every financial plan should include a sustainable finance component for optimal efficiency.

 

Human rights due diligence

Responsibility towards people is at the heart of sustainability. We help you pinpoint and tackle human rights risks in your operations and supply chain. Our services help you meet new regulations and frameworks, like the Corporate Sustainability Due Diligence Directive (CSDDD). We also boost your social impact reporting and integrate due diligence processes into operations. We also can help you show your dedication to responsible business practices while reducing risks that could impact your reputation and future success.

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Contact us

Fiona Gaskin

Fiona Gaskin

Partner, PwC Ireland (Republic of)

Tel: +353 86 771 3665

Katherine O’Connell

Katherine O’Connell

Director, PwC Ireland (Republic of)

Tel: +353 87 332 2652

Deirdre Timmons

Deirdre Timmons

Director, PwC Ireland (Republic of)

Tel: +353 87 915 9296

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