The business landscape today has been transformed by environmental and social concerns. As understanding grows about the risk and value creation opportunities that ESG presents, the demand for ESG disclosure has accelerated. The companies that hold themselves accountable to their stakeholders by increasing transparency will be more viable—and valuable—in the long term. But how prepared are companies for the changing ESG landscape? We conducted an ESG executive survey to answer this question and help business leaders prepare for potential changes.

Are you prepared?

We asked 300 senior accounting, finance, legal, and sustainability executives for their views on a host of ESG-related topics—from reporting and disclosure maturity to readiness to address evolving disclosure requirements. The results provide insights into the current state of ESG preparedness. They show how companies are working toward reliable data, better technology, and additional resources to meet the growing need for high-quality ESG reporting generated through an effective governance structure and able to withstand external assurance.

Learn more as you prepare your organization for evolving expectations.

Survey methodology

Deloitte commissioned an online survey in the fourth quarter of 2021 of 300 finance, accounting, sustainability, and legal executives. “Executives” is defined as senior finance and accounting executives with a minimum seniority of director or Chief Risk Officers, General Counsels, Chief Legal Officers, and Chief Sustainability Officers. Respondents reflect a cross-industry representation of US public companies with revenues greater than $500 million (75% of respondents represented companies with revenues exceeding $1 billion).