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In June 2024, PwC released its 2024 Global Corporate Sustainability Reporting Directive (CSRD) survey, which covers a variety of topics on the current state of companies’ CSRD implementation. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the results of the survey conducted in April 2024, including company readiness, data availability, and the use of technology in reporting.

In this episode, we discuss:

01:55 - Purpose of the 2024 global CSRD survey and demographics of survey participants
04:57 - Summary of key topics included in the survey
06:35 - Summary of key insights gained from the survey
11:18 - How companies are approaching double materiality
16:59 - The two main challenges companies say they are experiencing
19:43 - How companies are using tools and technology
24:25 - The most surprising result of the survey – companies’ positive perspectives on the benefits of sustainability reporting
28:16 - Takeaways for conversations with key stakeholders
35:14 - The key role of senior management
36:50 - The importance of setting up data processes and systems to comply with various reporting requirements
39:54 - What we will learn from first-time CSRD reporters

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Nadja Picard is PwC’s Global Reporting Leader. In this role, she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.

Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

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Talking ESG: A deep dive into PwC’s global CSRD survey results