Workiva: Businesses Remain Committed to Climate Disclosures

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Workiva says that business leaders are becoming less reactive to political changes
Workiva research shows 85% of executives plan to proceed with climate disclosures regardless of local election outcomes, political changes or instability

A global survey from Workiva has revealed that 85% of executives plan to proceed with climate-related disclosures regardless of political developments, including election outcomes.

The findings underscore the growing significance of transparency and resilience in corporate sustainability strategies, even as regulatory landscapes shift worldwide.

A commitment to climate reporting

The survey, which involved 1,600 business leaders from across the globe, highlights an enduring commitment to sustainability.

Despite the many uncertainties that follow regulatory changes, a majority of executives remain steadfast in their intentions to report thoroughly and regularly.

Specifically, 85% of respondents indicated they would proceed with disclosing greenhouse gas emissions as planned, while 83% aimed to report on climate-related risks and 82% on the material impacts of those risks.

Mandi McReynolds, Vice President of Global ESG and Chief Sustainability Officer at Workiva, highlights the proactive stance companies are taking.

“After 70+ national elections worldwide, a powerful shift is underway. Leaders are no longer just reacting—they're proactively building resilience and adaptability into their strategies,” she says.

Mandi also notes the role of integrated business data in driving sustainable value amidst economic and geopolitical challenges.

Mandi McReynolds, Vice President of Global ESG and Chief Sustainability Officer at Workiva | Credit: Mandi McReynolds

Companies are bracing for strong sustainability regulations

Executives worldwide are bracing for an expansion of regulatory requirements in 2025. In the United States, more than half of respondents anticipated new or expanded sustainability-related regulations.

This sentiment is even stronger in countries such as the United Kingdom, where 60% of leaders expect stricter rules, and in Brazil and Singapore, where the figures rise to 78% and 80% respectively.

While regional variations in regulatory frameworks persist, the European Union's Corporate Sustainability Reporting Directive (CSRD) is gaining traction on a global scale. Among companies not directly subject to the CSRD, 75% still plan to align their reporting with its mandates to some degree.

Additionally, 96% of institutional investors view regulated sustainability disclosures as essential for informed decision-making, up from 92% in a previous survey. This trend suggests that the CSRD's influence extends far beyond the EU, shaping global expectations for corporate transparency.

96% of institutional investors view regulated sustainability disclosures as essential for informed decision making

The importance of integrating data

A striking 97% of executives surveyed believe that integrating financial and ESG data can uncover performance gaps and drive growth opportunities. This view reflects the growing recognition that sustainability is not just a regulatory or ethical concern, but also a strategic advantage.

Workiva's survey findings highlight how businesses are leveraging technology to align sustainability efforts with financial performance.

Mandi explains: “At the heart of this transformation, our 6,000+ global customers are crafting dynamic business data and reporting models that thrive amidst economic and geopolitical change.”

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How businesses plan to navigate the challenges ahead

The survey identified inflation and interest rates as the most significant factors expected to influence business reporting over the next two years, cited by 38% of respondents.

Closely following are changes to legislation and policy, which 35% of executives see as pivotal. These findings point to a complex environment where economic pressures intersect with the need for regulatory compliance and stakeholder expectations.

As businesses adapt to these challenges, the integration of ESG considerations into broader corporate strategies will likely become increasingly essential.

The results from Workiva's study suggest a shift in mindset among corporate leaders, from sustainability as a regulatory obligation to recognise it as a cornerstone of long-term resilience viewing and value creation.

Mandi says: “The interplay of business performance, social impacts, and technology is not just shaping outcomes, it's driving real, sustainable value."


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