Sustainability Reporting

Producing a CSRD-compliant sustainability statement requires robust, end-to-end reporting processes aligned with ESRS requirements. Many organisations struggle to structure data flows, define clear ownership and apply consistent controls across ESG topics. We support the design and implementation of governance frameworks, reporting processes and internal controls that make disclosures reliable and audit-ready.

This includes bringing EU Taxonomy assessment, GHG accounting under the GHG Protocol and PCAF, and decarbonisation metrics into a coherent reporting architecture that can also feed adjacent needs.

The outcome is a controlled, efficient and repeatable reporting process as obligations expand.

Stringent sustainability standards place heavy demands on data quality, traceability and auditability, pushing organisations beyond fragmented spreadsheets towards integrated, controlled systems. We support the design and implementation of end-to-end data collection processes, robust controls and computation engines that produce reliable, audit-ready ESG data. 

Drawing on our global PwC alliances, including SAP Sustainability Control Tower, dedicated GHG accounting tools, Workiva and OneStream, we structure and automate data flows, calculations and disclosures across the sustainability reporting stack, and use GenAI to speed up data validation, documentation and reporting. Paired with intuitive dashboards, these solutions connect ESG data to performance monitoring and decision-making. 

We do not just recommend these tools. For instance, we run our own sustainability reporting on Workiva, which gives us operational insight into what rigorous disclosure takes in practice, and sharper advice for clients.

How we can help

As sustainability information carries more weight with investors, regulators and other stakeholders, organisations need confidence that what they disclose is reliable, transparent and well supported. 

Our independent assurance provides that confidence, while surfacing practical insights on reporting processes, governance, data quality and controls. Scope flexes to your maturity. For earlier-stage reporters, we can assure selected sustainability KPIs. For organisations in scope of CSRD, we provide limited assurance over the full sustainability statement. The same assurance discipline supports other EU Green Deal mechanisms that call for independent verification, such as CBAM data.

We know this from the inside. PwC Luxembourg was the first Big Four firm in the country to voluntarily obtain independent limited assurance over its CSRD reporting, so we translate our own lessons into tangible value for you.

Sustainability now sits firmly within the internal audit universe. As risks grow in magnitude and frequency, boards and audit committees expect the third line of defence to provide independent assurance over ESG governance, data and controls, just as it does for financial and operational risk. 

We help internal audit functions bring sustainability into their risk-based audit plans across the full regulatory landscape, and test what underpins reporting and strategic claims: governance and oversight, the double materiality assessment, data sources and traceability, calculations and estimates, internal controls, and consolidation into the sustainability statement. 

Drawing on practical internal audit experience, we help you assess whether ESG information is investment grade, close control and documentation gaps, and give the board confidence in what the organisation discloses.

Sustainability regulation is moving at unprecedented speed, and reliable reporting depends on strong in-house expertise across ESRS, ISSB and the GHG Protocol, including double materiality, DNSH, minimum safeguards and KPI methodologies. 

Teams also need to connect the dots between non-financial reporting, EU Taxonomy and adjacent regimes across the EU Green Deal such as CSDDD, EUDR, CBAM, EU Pay Transparency and MiFID II and SFDR for financial institutions. Many organisations lack the practical knowledge to turn these standards into dependable processes, controls and disclosures. We deliver targeted upskilling for finance, sustainability and operational teams, ensuring a consistent reading of ESRS and its links to decarbonisation and GHG accounting. This helps you move beyond compliance and embed sustainability into strategy and day-to-day decision-making.

Sustainability reporting is becoming increasingly complex. Evolving requirements, growing data demands and assurance expectations can place significant pressure on sustainability, finance and operational teams.

Our CSRD Reporting as a Service solution combines reporting expertise, technology and operational support to help you meet reporting requirements without building a dedicated reporting function. We manage key reporting activities, coordinate data collection and help prepare a reporting package that is ready for review and assurance.

The outcome is a more efficient reporting process, reduced operational burden and more time for your teams to focus on strategic sustainability priorities.

Let us manage your yearly CSRD reporting