85% of Companies Committed to Climate Reporting Despite Uncertain Regulations

A vast majority of companies remain committed to sustainability and climate reporting, even as regulations evolve, according to a new survey by business data and reporting solutions provider Workiva.

The Executive Benchmark on Integrated Reporting 2025 surveyed 1,600+ C-suite executives and VPs from companies with over $250M in revenue across North America, South America, Europe, and Asia, along with 222 institutional investors managing over $250M in assets.

Key Findings: Businesses Prioritize Climate Data

85% of executives plan to disclose GHG emissions, regardless of political or regulatory changes.
97% of executives say integrated sustainability and financial data improves business performance.
77% of executives report no change in their sustainability reporting approach.
96% of investors believe integrated sustainability and financial reporting enhances decision-making.
97% of investors are more likely to invest in companies with assured sustainability reporting, up from 88% last year.

Regulatory Uncertainty: No Deterrent for Companies

With climate reporting rules under review in the U.S. and potential EU regulatory changes, some anticipated companies might pull back on disclosures. However, the survey shows the opposite:

81% of executives plan to at least partially disclose Scope 1 and 2 emissions, despite uncertainty around SEC regulations.
75% of companies not subject to the EU’s CSRD still aim to align partially with its standards.

Challenges Remain in Sustainability Reporting

Despite strong commitment, many companies lack confidence in their sustainability data capabilities:

29% of executives are not fully confident in the accuracy of their sustainability data.
35% of executives lack confidence in their internal controls over sustainability reporting.
73% say their reporting technology is insufficient to comply with emerging climate regulations.

Why Climate Reporting is More Than Compliance

“CEOs are making choices today that will shape their business for years to come. Assured financial and sustainability reporting is not simply a compliance play, it’s a strategic approach to mitigate risk, fuel performance, and strengthen investor confidence.”

– Julie Iskow, CEO, Workiva

“Investors, customers, and other stakeholders continue to demand increased transparency and accountability.”

– Tensie Whelan, NYU Stern Center for Sustainable Business

With investor demand for sustainability data rising, companies are increasingly viewing climate reporting as a competitive advantage—not just a regulatory obligation.