June 4, 2025
There’s a shakeup coming for global businesses, as a mix of possibilities and constraints ushers in a decade of innovation and industry reconfiguration. What emerges will be vibrant new zones of economic activity — “domains of growth” — massive new markets built around evolving human needs.
A PwC analysis found that for 17 of 22 global sectors, the pressure to reinvent — driven by performance and attractiveness, innovation and global shocks, among other factors — is at or near a 25-year high. This same research identified some $7.1 trillion in revenues that’s up for grabs from business model reinvention in 2025 alone.
To stay ahead, leaders should rewire their business, operating and energy models — and do it fast. The battleground? Trust, tech and resource access. The obstacles? Leadership indecision, capability gaps and tightening regulations.
Read more about how our Value in Motion research can help guide your company’s path forward.
Here are the topics we have our eyes on. More coming soon!
Listen in to our award-winning podcast on sustainability reporting as PwC specialists and guests share insights you won’t find anywhere else. Our newest topic? Push play to hear how about the GHG Protocol and what could change.
June 3, 2025
President Trump recently signed an executive order that seeks to invalidate some city and state climate regulations, including cap-and-trade programs, environmental permitting rules and "superfunds" aimed at getting energy companies to help cover financial damages from the impacts of extreme weather and other climate-related events. The administration sees these regulations as obstacles to its goal of "unleashing" domestic energy production.
While President Trump specifically called out policies in New York and Vermont, companies are closely watching how the order could affect California’s sweeping 2023 climate disclosure laws. These rules, among the most extensive in the country, could impact thousands of public and private companies.
The federal government’s power to override state laws remains uncertain, and legal challenges that could take years to unfold are all but certain. In the meantime, some states continue to introduce and propose climate-related bills.
For now, it’s unclear if California’s disclosure requirements will be significantly affected. Companies should continue preparing to meet the state’s climate law obligations since 2026 reporting deadlines are quickly approaching.
Need a deeper dive into California’s three sustainability laws? Chapter 22 of our Sustainability Reporting Guide covers the disclosure topics, scope, frameworks, assurance requirements and compliance timelines.
June 9: Pulse Survey results: The Trump administration 100 days in and what executives are saying now
June 11: How to drive business value and growth through decarbonization
June 12: The Future of Energy: Data Centers, GenAI and industry transformation in 2025
June 2, 2025
Sustainable products sell — but getting the pitch right matters.
Research from PwC and NYU Stern’s Center for Sustainable Business shows that to unlock the full value of sustainable products, companies should clarify the business case, tie sustainability to core product attributes and focus on claims that customers trust.
May 27, 2025
Data center growth and other market forces mean US energy consumption is surging faster than reliable energy sources can deliver.
Find out what makes nuclear power uniquely suited to meet growing energy demand.
May 21, 2025
92% of operations and supply chain leaders say tech investments haven’t fully delivered the expected results. Here’s why.
May 19, 2025
Powerful AI models have begun driving productivity gains and innovation at companies in every sector. AI could improve energy efficiency across the global economy enough to make up for the additional energy the technology consumes.
May 5, 2025
What started in February 2025 as a trickle has turned into a steady stream, as hundreds of companies based or listed in the European Union have published sustainability statements under the EU Corporate Sustainability Reporting Directive (CSRD).
We analyzed 250 published CSRD statements using a combination of AI-enabled tools and the expertise of PwC colleagues. Of these, more than 70% were from companies in five European countries.
Our detailed review uncovers critical insights and reveals diverse reporting approaches across industries. We found that companies are reporting between 10 to over 120 impacts, risks and opportunities (IROs), showing variability in disclosures. It is clear that companies are still coming to grips with the new reporting regime.
Discover how businesses are navigating the evolving landscape of sustainability reporting and using data from the reporting process for informing future decision-making and eventually value creation.
May 8, 2025
Within the next 12 to 24 months, AI agents are expected to revolutionize how businesses operate, enabling companies to make strategic moves at a pace and magnitude previously unimaginable. Business models that rely on traditional scale can give way to those favoring agility and innovation.
Read how companies that fail to meet this moment may get left behind.
May 1, 2025
AI will accelerate the energy transition. It will also help companies meet their sustainability goals – especially those in emissions-intensive sectors like manufacturing, construction and transportation – if they take the right approach.
Check out our 2025 AI predictions.
April 25, 2025
The benefits of Inflation Reduction Act (IRA) clean energy credits can be substantial — especially for companies that satisfy strict prevailing wage and apprenticeship (PWA) requirements. While compliance isn’t mandatory, the incentive is massive for twelve IRA credits and incentives: Meeting these labor rules increases the base credit by five times (or more, for certain credits).
Here’s the problem: Tracking wage compliance is a data and documentation nightmare. Manual reporting? Too slow. Inconsistent payroll systems? A disaster waiting to happen. And the apprenticeship-to-journeyman requirements? They demand precise daily labor tracking across multiple job roles and locations.
The solution? Technology. Smart companies are ditching spreadsheets for automated payroll platforms, AI-driven workforce analytics and real-time compliance dashboards. These tools can lead to accurate wage tracking, seamless apprenticeship reporting and thorough audit trails — turning a compliance headache into a competitive advantage that can garner higher prices for sellers of these credits.
Bottom line: Qualifying for the PWA multiplier can likely be the difference between a profitable project and one that is shelved. If your company isn’t leveraging tech to meet IRA labor rules, you’re leaving serious money on the table. Don’t risk your credits — upgrade your compliance game now.
Need more info on how to make sure your project stays IRA-compliant?
April 24, 2025
For companies that depend on crops such as rice and wheat or minerals such as lithium and iron, extreme weather has become a real and present threat. Rising temperatures result in more heat stress and more drought. That puts pressure on farms and mines — and, ultimately, the businesses that buy from them.
By 2050, more than 70% of global cobalt production — critical for batteries and renewables — could face severe heat stress and drought conditions, even with emissions cuts. Water shortages can strain cobalt mining, disrupt supply chains and drive-up costs.
Limit disruptions to keep resources (and revenue) flowing.
April 23, 2025
$4.6 trillion needed annually by the early 2030s to achieve net-zero emissions by 2050
$2 trillion expected in annual clean energy investment — or roughly half of what’s needed
$32.8 trillion in assets are managed by sovereign wealth funds and public pension funds. If aligned with the priorities of the energy transition, their resources could go a long way towards bridging the financing gap.
April 18, 2025
Global construction is on track to hit $15.2 trillion by 2030, up from $10.2 billion in 2020. That expected growth hasn’t been without challenges. Through the first half of the decade, engineering and construction (E&C) companies weathered unexpected cost spikes from Covid-19 and the war in Ukraine. Now, the Trump administration’s tariff policies — and the countermeasures from Europe, Canada, Mexico and China — are fueling fresh uncertainty about supply chain risks that could impact costs and project timelines.
While the administration has paused most tariffs for 90 days, a potential resolution is unclear. E&C companies should brace for materials pricing for steel, aluminum, lumber and concrete to remain volatile, threatening margins and project viability. Waiting for clarity isn’t an option.
What should E&C companies be doing?
As the trade landscape shifts, our analysis of the tariffs helps companies stay updated on the latest developments and how sectors may be impacted.
Need insights on how to manage capital projects amid this uncertainty?
April 17, 2025
Understanding and managing your business’s impacts and dependencies on nature is imperative. Deforestation, water pollution and species loss can disrupt supply chains, affect regulations and create financial risks for companies.
The upside: Nature-related risk is measurable, manageable and increasingly central to business strategy.
April 14, 2025
Extreme heat could cost $2.4 trillion in annual productivity and $445 billion in fixed-asset losses for publicly listed companies by 2035.
The World Economic Forum, with the help of PwC’s Veronika Torarp, lays out solutions as the world faces the growing consequences of extreme weather.
“While the branding may be changing, the core idea hasn’t. In fact, its value to business has only accelerated. Call it ESG or climate strategy, sustainability helps companies safeguard assets that could be at risk while pinpointing opportunities for cutting costs and defining levers for growth.”
April 16, 2025
The EU Commission's recent Omnibus proposals introduced several changes to the Corporate Sustainability Due Diligence Directive (CSDDD) and other related regulations. The proposals seek to establish a streamlined sustainability framework, reducing redundancies in EU reporting and due diligence requirements.
While the core obligations and thresholds in the Omnibus proposals remain largely unchanged, it is essential that companies recognize that this is not the final set of rules but rather the beginning of a process that may lead to revisions.
While uncertainties remain in some technical areas, companies should maintain their momentum and take decisive, no-regret actions to stay ahead as the landscape continues to evolve.
Key no-regret next steps to consider:
Need more information on how the Omnibus proposals impact CSDDD implementation?
“Sustainable AI is about using AI in ways that [reduce] environmental impact while promoting sustainability throughout its lifecycle. The goal isn’t to just reduce AI’s footprint. It’s to make AI both effective and sustainable.”
Read more in Information Week’s “How to Make AI Projects Greener, Without the Greenwashing”
April 15, 2025
The European Commission has hit pause on key sustainability reporting deadlines, but forward-thinking companies won’t be hitting snooze. The Omnibus proposals aim to simplify regulations like the CSRD by reducing the scope and pushing back deadlines. But this isn’t an excuse to slow down. It’s a chance to get ahead.
Before the delay, companies struggled with data quality, automation gaps and tech misalignment. PwC’s Global CSRD Survey 2024 found that less than 60% involved the tech function in sustainability reporting. Now is the time to fix that.
Here is how to use this window of opportunity wisely:
Time isn’t always on your side: Even with extended deadlines, technology often takes time to implement due to resource constraints and competing priorities. Starting now allows more time for a thoughtful deployment.
Evaluate your existing tech: Technology and data transformation are key enablers of timely and accurate ESG disclosures. Take this opportunity to rationalize your system landscape so you’re not overspending on licensing and other costs associated with your ESG tech.
Automate manual processes: Our survey found more than 90% of organizations are using spreadsheets for sustainability reporting. Automate to improve efficiency, reduce reporting time and stay agile amid changing regulations.
Prioritize data quality: Strengthen governance and embed sustainability data into core systems to enable compliance. While the European Union may delay regulations, other regions are advancing toward independent assurance requirements. Use this time to assess obligations and adopt technology for future-ready reporting.
Embed AI into sustainability strategy: Companies should adopt a strategic, tech-powered approach that focuses on automation, data integration and AI. As sustainability regulations continue to evolve, AI will play an increasingly important role in helping companies meet compliance needs efficiently and accurately — such as drafting disclosures, recommending controls to manage risk and for data collection, all in concert with human oversight.
Embedding technology into your sustainability reporting strategy isn’t just solely about compliance — it’s also about driving long-term value for the business. Technology can help your organization make smarter decisions that can uncover growth opportunities and help protect value at risk.
Don’t wait and wind up scrambling later.
April 7, 2025
Recent extreme weather events are a reminder of a stark reality: Climate change is contributing to more frequent and severe weather events, a trend which the scientific community expects to continue.
As wildfires, drought, flooding and storms increasingly put physical assets at risk and as global regulations require companies to disclose the business impacts of these events, organizations should consider these moves:
Assess business risks: In the US, climate change may be a factor in longer fire seasons, more frequent catastrophic storms, increased water scarcity and prolonged heat. Conduct scenario planning and risk assessments to identify vulnerabilities across facilities, supply chains and local communities that are home to your workforce and customers.
Leverage climate intelligence: Companies should integrate data, predictive analytics and scenario analysis into risk assessments to understand current risks and how those risks may develop over time.
Build resilience: Develop adaptation strategies for supply chains and infrastructure to withstand extreme weather. In high-risk locations, develop or enhance employee emergency management plans to make sure your workforce remains safe and can function.
Companies that take these steps can more quickly react when catastrophes occur, leading to fewer service disruptions, higher customer confidence and brand integrity.
April 11, 2025
Disruptions are the norm and yesterday’s supply chains won’t survive tomorrow’s challenges. These changes are both gradual and rapid, and the combination will likely challenge operations leaders to juggle reacting while making structural changes for the future.
Six forces are helping rewrite the rules:
Resource scarcity: Climate, labor and materials are tightening.
Energy transition: Policy shifts toward cleaner energy and the growing demands of AI data centers will keep energy issues central.
Tech acceleration: Advances in physical automation, artificial intelligence, data ecosystems and emerging fields like quantum computing will redefine operational models.
Capital disruption: Volatile interest rates, currency values and commodity prices make capital allocation more challenging.
Geopolitical shifts: As trade environments evolve, companies are rethinking sourcing strategies.
Business model reinvention: These converging forces will transform traditional profit formulas and ecosystems in most industries.
The cost of standing still? Higher risks, shrinking margins and missed growth. It’s time to rethink, rebuild and future-proof your supply chain.
March 25, 2025
US energy demand is soaring, fueled by AI-driven data centers, electrification and reshoring manufacturing. At the same time, energy security is a national priority, with “energy dominance” a key policy goal.
Nuclear, and especially small modular reactors (SMRs), are emerging as a reliable, zero-carbon solution. With Big Tech betting on nuclear, momentum is building, but challenges remain. Most US reactors are aging, and SMRs — while promising — are still untested at scale.
As investment and policy shifts accelerate nuclear development, organizations should assess their long-term energy strategies and consider how nuclear energy might fit into a resilient, low-carbon future.
“I’m an optimist. I think AI is going to help us solve [the energy demand] problem. We’re already seeing it.”
Listen to Scott Likens and Heather Horn, National Office Sustainability and Thought Leader at PwC US, discuss AI and sustainability on Episode Five, Sustainable Solutions, on The Atlantic’s The Most Interesting Thing in A.I. podcast.
March 24, 2025
In some states, local governments and consumers no longer carry the full burden for responsibly retiring electronics, mattresses and other used products. Who’s on the hook? The businesses making those products.
The US has more than 100 extended producer responsibility (EPR) laws across more than 30 states, so compliance can feel like juggling torches — while blindfolded. Here’s why:
Need more info on EPR laws? In his LinkedIn post, David Linich, Sustainability Principal, PwC US, outlines what you need to know and how to comply.
March 24, 2025
The SEC has issued significant new guidance on topics ranging from shareholder proposals to investor engagement and communication. This shift in approach raises questions about how business priorities and voting outcomes could be impacted during this year’s proxy season.
What does this mean for your company?
March 19, 2025
A big challenge for industrial companies is how to effectively balance productivity and safety. MakuSafe had the answer: connected wearables. The company uncovered an untapped market for wearable devices that can help companies increase both productivity and worker safety.
March 17, 2025
PwC’s 28th Annual Global CEO Survey shows climate-friendly investments are six times more likely to boost revenue than decrease it.
Two-thirds of CEOs report these initiatives have reduced or maintained costs.
Capture the financial benefits of sustainability today.
March 12, 2025
The European Commission published the first of the omnibus packages intended to simplify the region’s sustainability reporting requirements.
The EU proposed two updates to the Corporate Sustainability Reporting Directive referred to as the “stop the clock” and the “content” proposals. The “stop the clock” proposal seeks to postpone some reporting deadlines by two years. This delay is intended to provide time for the adoption of the “content” proposal, which includes four primary areas of proposed changes, including the scope of the CSRD, value chain requirements, assurance requirements and updates to the ESRS standards.
Need CSRD reporting insights, omnibus proposal updates or the latest info on sustainability reporting in the US? How about help in assessing scope, timing and how proposed changes will impact your sustainability reporting strategy?
March 14, 2025
Carbon emissions, and their price, are rising. Yet many companies don’t realize the carbon costs buried in their supply chain, quietly reshaping cost profiles. Get ahead by mapping your emissions, planning for price shifts and engaging investors.
Sustainability can drive savings if you “embed [it] throughout the business, not just in pockets, and make sure each function has accountability.”
Read more in Forbes about the two executives who can turn your company into a sustainability leader.
March 3, 2025
The choice is clear: adapt or be left behind. Companies that embrace climate adaptation aren’t just safeguarding assets; they’re building resilience and unlocking untapped growth. Start integrating climate strategies now and turn risk into competitive advantage.
February 27, 2025
The data center industry is racing to scale while grappling with power constraints.
Operators should balance speed, efficiency and resilience to stay ahead.
Want a deep dive on how data centers are prioritizing long-term energy stability?
March 6, 2025
About two-thirds of US investors plan to invest more in companies addressing climate risks and opportunities, per PwC’s Global Investor Survey 2024. The winners? Firms innovating on renewables, building sustainable supply chains and boosting climate resilience.
February 24, 2025
Several of President Trump’s executive orders target the rollback of Biden-era environmental initiatives, including restrictions on public land drilling, stricter vehicle emissions standards and renewable energy expansion, while prioritizing domestic energy production. The result? Regulatory shifts that challenge companies to adapt. As these changes unfold, remember that organizations that integrate sustainability into strategy and access a broad array of US energy resources may potentially achieve meaningful growth, address energy demand and fortify their competitive edge.
What’s next? Read our latest insights on the new administration’s plans as executive orders, tariffs and other regulatory changes are announced.
March 3, 2025
Climate success starts with a plan — one that’s sharp actionable and future-proof.
CFOs and sustainability leaders: Are you aligning behaviors to accelerate action? Managing time like a finite resource? Leveraging emotions to inspire change?
February 25, 2025
The what: The chemical industry is the second-largest industrial CO₂ emitter and relies on fossil fuels.
So what: To align with the Paris Agreement, it must cut emissions — 72% of which come from seven key chemicals.
Now what: Tap renewables, cost-saving decarb strategies and emissions-cutting innovations.
February 12, 2025
PwC’s Voice of the Consumer Survey showed shoppers are willing to pay an average 9.7% premium for sustainable goods. Tap into this with holistic design, sustainable materials, efficient manufacturing and life cycle assessment to cut costs, reduce impacts and drive demand.
February 17, 2025
Learn how an effective sustainability strategy can potentially boost revenue, leverage tax incentives and streamline data with advanced tech. Lead with trust, innovation and smarter decisions.
Ready to drive growth and mitigate risks?
February 11, 2025
Sustainable capital projects can slash emissions and drive progress, but many companies miss the mark. Poor planning, misaligned goals and siloed teams derail efforts. Success demands clear strategies, agile execution and sustainability-focused decision-making.
Don’t let complexity stall your impact. Get the insights you need to turn ambition into action.
February 3, 2025
ESG controllers help generate thorough and reliable reporting, align sustainability with strategy and build trust. They’re watchdogs for transparency and defenders against reputational risks. Learn why ESG controllers are critical to your sustainability strategy.
February 5, 2025
Action on sustainability has real upside. PwC’s survey of 4,700 CEOs shows that climate-related innovation has a positive effect on profit margins and revenues — as do half a dozen other climate-related business moves. What’s more, CEOs who report taking more climate action are also more likely to express confidence about the future of their business.
February 4, 2025
LCAs can uncover supply chain and product design inefficiencies and help you respond to increasing asks from customers and regulators. With growing demand for sustainable products, use LCAs to help align financial goals with sustainability wins. Start small: Set goals, collect data and assess key products.
February 14, 2025
The EU’s CSRD significantly expands sustainability reporting, mandating companies to consider financial impacts and societal effects. To comply with the CSRD, your company will need to identify its material sustainability impacts, risks and opportunities. The required approach is a “double materiality” assessment. Avoid these common pitfalls and meet the new standard for regulatory disclosures. Ready to avoid surprises?
“Today’s CEOs are charged with an urgent priority: embedding sustainability into their core strategies to unlock pathways to new investment, drive innovation and fuel growth. In a rapidly changing environment, where exceeding the 1.5°C threshold becomes increasingly likely, companies need to both mitigate risks and adapt their business models to withstand climate impacts.”
Read more in ESG Today about the CEO’s Guide to Sustainable Transformation.
February 14, 2025
In 2025, sustainability leaders are stepping into the spotlight, transforming sustainability from a buzzword to a business imperative. What’s in their playbook:
January 20, 2025
Cutting carbon footprints is crucial but challenging — complex accounting, data gaps and shifting targets persist. Financial institutions can succeed with advanced analytics, stakeholder alignment and scalable technology. Strategic, long-term action is essential.
January 24, 2025
Build trust with verified data, enhance transparency with clear audits, stay compliant with evolving ESG rules and gain a competitive edge. Assured ESG data isn’t just compliance — it’s smart business.
January 22, 2025
PwC’s Global Investor Survey 2024 shows climate action is vital for investor confidence. More than 70% of respondents say companies should embed sustainability into strategy and 50% say businesses must rethink how they create, deliver and capture value to address climate change.
December 20, 2024
Ignoring nature’s decline isn’t just an environmental issue — it’s a looming financial risk. CFOs and finance leaders should assess and mitigate these risks to safeguard their companies’ future.
Why it matters:
What to do about it:
January 15, 2025
Scope 3 emissions — mainly indirect emissions from supply chains and product use — can account for more than 90% of a company’s carbon footprint. The catch? They’re the hardest to track and reduce. The upside? They can be a source of cost savings and competitive advantage.
To cut them, companies must:
Ignoring Scope 3 isn’t just risky — it’s a missed opportunity for a competitive edge.
January 15, 2025
Managing energy demand, uncovering hidden risks, investing in sustainability innovation and upgrading your data infrastructure. Four mission-critical actions to help your company respond to sustainability-driven opportunities. Ready to transform?
January 8, 2025
Tech companies are under pressure to meet stricter sustainability reporting rules like California’s mandates and the EU’s CSRD. The challenge? Accurate data across complex supply chains isn’t easy. Smart tools, technology upgrades and adaptive strategies can simplify compliance and turn hurdles into opportunities.
Want a full breakdown?
January 8, 2025
Climate change isn’t just an environmental issue — it’s a health crisis. PwC’s 2024 US Healthcare Climate Survey shows 87% of health execs believe climate change will drive acute and chronic illnesses. The takeaway? Healthcare systems must adapt, building resilience to meet rising climate-induced health challenges. Learn how leaders can prepare for what’s next.
December 16, 2024
Selecting the right technology — software platforms, cloud-based analytics, plug-ins/add-ons to existing enterprise resource planning tools and data lakes — should be top of mind for companies that are developing an ESG reporting strategy. In making this decision, companies have a strategic opportunity to transform their ESG decision-making process by grounding it in data that can be analyzed throughout the year.
Company leaders should ask:
Choosing wisely can change your ESG reporting from a compliance task to a strategic advantage.
December 11, 2024
GE Vernova is a global energy leader whose technology helps to generate about 30% of the world’s electricity. The company did three things to rise to the carbon challenge:
December 3, 2024
PwC’s State of Climate Tech 2024 report highlights where businesses see opportunities for technology to address climate challenges.
Findings of note:
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