New Report on Integrated Reporting Considers Climate Disclosures, Data Governance, and the Role of AI.

The 2025 Executive Benchmark on Integrated Reporting, published by Workiva, underscores a growing shift toward integrating financial and sustainability disclosures, driven by regulatory requirements, investor expectations, and emerging technologies. With input from 1,601 executives and 222 institutional investors, the report highlights both the opportunities and challenges as companies navigate climate disclosures, data governance, and the role of AI in reporting.

One of the most significant takeaways is the broad corporate commitment to climate disclosures, despite political and regulatory uncertainty:

• Eighty-five percent of executives surveyed indicated they will continue reporting greenhouse gas (GHG) emissions regardless of political shifts. 
• Additionally, seventy-five percent of companies that are not legally required to comply with the Corporate Sustainability Reporting Directive (CSRD) still intend to align at least partially with its framework.

Key Takeaway: Climate transparency is no longer just a compliance issue—it is becoming a strategic and financial imperative.

The report also reinforces that integrated sustainability reporting is now seen as a driver of financial value:

• Ninety-seven percent of executives believe that strong sustainability disclosures offer a competitive advantage, while ninety-six percent of investors state that integrating financial and sustainability data enhances decision-making and corporate performance. 
• Moreover, ninety-seven percent of investors are more likely to allocate capital to companies that produce assured integrated reporting. 

Key Takeaway: Companies that demonstrate a quantifiable impact through their sustainability disclosures will gain a competitive edge in securing both investment and stakeholder trust.

However, the report also highlights a critical data quality and governance gap that could pose risks to corporate sustainability claims:

• Ninety-two percent of investors rank data accuracy as essential for evaluating companies, yet nearly a quarter of executives lack full confidence in their financial data, and almost a third doubt the accuracy of their sustainability data. 

Key Takeaway: Companies need to enhance the credibility of their reported emissions reductions and offset purchases. 

A major emerging concern identified in the report is the role of AI and automation in reporting:

• While seventy-seven percent of executives acknowledge that AI adoption introduces potential compliance and security risks, ninety-two percent claim to follow “responsible AI” practices.
•  At the same time, seventy-three percent believe their current reporting technology is insufficient to comply with new climate regulations. 

Key Takeaway: As AI-powered investor analysis tools become more widespread, corporations will need to ensure their emissions disclosures are machine-readable, traceable, and resistant to greenwashing accusations.

Ultimately, this report reinforces that sustainability is now a core business function, not a sideline initiative. Companies that successfully embed credible emissions reduction strategies and carbon offset verification into their integrated financial reporting will be best positioned to comply with evolving regulations, attract capital, and maintain stakeholder trust. 

Invert Insights.

💡 There is resilience amid political uncertainty. Despite shifting political landscapes, corporate leaders remain committed to climate disclosures, underscoring the growing consensus that transparent sustainability reporting is becoming a business norm, driven as much by market expectations as by regulatory mandates. 

💡 Integrated reporting is now a business imperitive. Sustainability disclosures are no longer just about compliance—they are a tool for financial growth, risk management, and investor confidence. Companies that integrate sustainability metrics into their financial reporting stand to gain a competitive edge.

💡 The findings of this benchmark study reinforce the growing importance of integrated, assured reporting as companies navigate complex regulatory environments, rising investor expectations, and technological advancements. The businesses that succeed in embedding sustainability into their financial reporting frameworks will not only be better positioned to comply with evolving regulations but will also gain a strategic advantage in attracting investment and maintaining long-term trust with stakeholders