Amid shifting political landscapes and evolving regulations, businesses remain steadfast in their commitment to ESG transparency. According to Workiva’s 2025 Executive Benchmark on Integrated Reporting, 85% of corporate executives plan to move forward with sustainability disclosures regardless of potential changes in regulatory frameworks.

This finding highlights a fundamental shift: ESG reporting is no longer just about compliance, it’s an essential driver of corporate accountability, investor confidence, and long-term value creation.

Key Statistics & Highlights

• 85% of executives intend to proceed with sustainability disclosures despite political uncertainties.

• 97% of executives believe integrating financial and sustainability data enhances competitiveness.

• 96% of institutional investors agree that integrated reporting improves decision-making and financial performance.

• 75% of executives not required to comply with CSRD still plan to align their reporting with it.

• 81% of executives expect to disclose Scope 1 and 2 emissions.

• 92% of investors rank data reliability as foundational for evaluating companies.

• Nearly a quarter of executives do not fully trust their financial data.

• One-third of executives have concerns about their ESG data accuracy.

• 92% of executives claim to follow responsible AI practices in ESG reporting.

• 77% acknowledge that their AI implementation could introduce risks.

• 97% of executives agree that companies with strong ESG reporting will gain a competitive advantage within two years.

  
  

ESG Transparency Beyond Compliance

The study underscores that sustainability disclosures are increasingly being recognized as a strategic asset rather than a regulatory burden. An overwhelming 97% of executives surveyed believe that integrating financial and non-financial data enhances their company’s competitive edge. Institutional investors echo this sentiment, with 96% affirming that integrated reporting improves decision-making and financial performance.

This signals that companies view ESG transparency as a means to strengthen stakeholder trust and unlock financial opportunities rather than merely meeting compliance obligations.

Political Uncertainty Won’t Deter ESG Commitments

Despite significant elections taking place across more than 100 countries in 2025, the report finds that corporate sustainability strategies remain largely unaffected by political turbulence. Even among companies not legally bound by ESG regulations like the Corporate Sustainability Reporting Directive (CSRD), 75% still plan to align at least partially with its reporting standards.

Additionally, 81% of executives expect to disclose Scope 1 and 2 emissions, reinforcing that businesses are proactively addressing climate risks beyond legislative mandates.

Bridging the ESG Data Confidence Gap

While businesses are committed to transparency, a notable data confidence gap persists. According to the survey, nearly a quarter of executives do not fully trust their financial data, and one-third express concerns about their ESG data accuracy. Given that 92% of investors rank data reliability as a key factor in evaluating companies, organizations must strengthen internal controls and enhance data assurance processes.

One critical factor contributing to this challenge is adopting artificial intelligence (AI) in ESG reporting. While 92% of executives claim to follow responsible AI practices, 77% acknowledge that their current AI implementation could introduce risks. This underscores the need for robust governance frameworks and secure AI-driven reporting systems that prioritize accuracy and accountability.

The Future of ESG Reporting: From Compliance to Competitive Advantage

The survey makes one thing clear: companies that embrace ESG transparency today will be the leaders of tomorrow. Organizations that proactively enhance their reporting capabilities will navigate compliance challenges confidently and create sustainable value for stakeholders. This shift is already evident, as 97% of executives agree that companies with strong ESG reporting programs will gain a competitive advantage in the next two years.

For businesses, ESG transparency is a critical factor in securing investment, maintaining stakeholder trust, and ensuring long-term resilience. As regulatory frameworks continue to evolve, companies must go beyond compliance and adopt integrated reporting strategies that provide clear, credible, and assured ESG data.

The Workiva survey reinforces a growing corporate consensus: ESG transparency is here to stay. Despite political shifts and regulatory uncertainty, businesses recognize the value of sustainability reporting as a means to drive trust, resilience, and long-term growth. As investors and stakeholders demand greater accountability, companies that prioritize accurate and integrated ESG disclosures will emerge as industry frontrunners in the years ahead.

Access the TNFD Guidance

To review the full 2025 Executive Benchmark on Integrated Reporting and explore key insights on ESG transparency, integrated reporting, and corporate sustainability trends, visit the Workiva website at: Access Workiva Survey.

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