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Sustainability action report:

Survey ndings on ESG disclosure

and preparedness

DECEMBER 2022

02 | Sustainability action report: Survey ndings on ESG disclosure and preparedness

Contents

Foreword 03

Main ndings 04

Detailed research ndings 06

State of sustainability reporting today 06

Sustainability reporting challenges 14

Sustainability planning and taking action 17

Research objectives and methodology

Deloitte commissioned an online survey in August and September 2022 of 300 executives at

publicly owned companies with a minimum annual revenue requirement of $500 million or

more, as well as conducted interviews to increase the total sample size to 100 in each of the

following industries: consumer products; nancial services; life sciences and health care; oil and

gas; and TMT (technology, media and telecommunications). Executives are dened as senior

nance, accounting, sustainability, and legal executives with a minimum seniority of director,

or chief risk ocers, general counsels, chief legal ocers, or chief sustainability ocers.

Sustainability action report: Survey ndings on ESG disclosure and preparedness | 03

Environmental, social, and governance (ESG) concerns continue to ratchet up as stakeholders

increasingly expect a company’s business strategy to align with its sustainability commitments,

priorities, and requirements. Stakeholders understand the impact and dependence of companies on

the environment and society, and it’s evident that sustainability reporting and disclosure are more

than “check-the-box” compliance exercises. ESG is about risk and opportunity. It could underpin

your business strategy and have the potential to unlock strategic possibilities. For many companies,

ESG is about business fundamentals. Our latest survey data shows that 89% of executives are

proactively making strides now to hold themselves accountable and drive trust with their

stakeholders, better positioning themselves to thrive and dierentiate over the long term.

From commitment to action

We released an ESG readiness report in March 2022, at which time 21% of executives indicated that

their companies had established a cross-functional working group—made up of executives across

nance, accounting, risk, legal, sustainability and other business leaders—to drive strategic attention

to ESG for the business. A similar prole of respondents surveyed recently noted that progress in

establishing a cross-functional working group has nearly tripled to 57%.

ESG readiness and external assurance remain valuable tools in preparation and can make a signicant

impact on a company’s governance and reporting processes and controls. Our recent ndings show

that nearly all (96%) executives plan to seek external assurance for the next reporting

cycle, with 61% already seeking external assurance and 35% seeking external assurance for the rst

time. These ndings indicate that more mature ESG programs typically have key components of an

eective governance structure like ESG councils and assurance processes in place.

While companies are actively working to meet the growing need for high-quality ESG performance

metrics, some challenges remain. When surveyed, 35% of executives reported that their greatest

challenge is the accuracy and completeness of data, and another 25% cited access to quality data

as the greatest challenge. To ameliorate this, 99% of companies are somewhat or very likely

to invest in more technologies and tools over the next 12 months. Ultimately, access to

timely and higher-quality data, as well as greater discipline and ESG preparedness, can help unlock

transformation and value-creation opportunities driving strategic choices that can help address

enhanced stakeholder expectations.

We hope you nd these insights meaningful to your ESG performance and disclosure strategy—

wherever in the journey you may be. With greater transparency, equity, and trust, we can help deliver

accountability today for a sustainable tomorrow.

Jon Raphael

National Managing Partner

Sustainability, Transformation, and Assurance

Deloitte & Touche LLP

Kristen Sullivan

US Sustainability and ESG Services Leader

Global Audit & Assurance Sustainability

and Climate Services Leader

Deloitte & Touche LLP

Foreword

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Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessDECEMBER202202Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessContentsForeword03Mainfindings04Detailedresearchfindings06Stateofsustainabilityreportingtoday06Sustainabilityreportingchallenges14Sustainabilityplanningandtakingaction17ResearchobjectivesandmethodologyDeloittecommissionedanonlinesurveyinAugustandSeptember2022of300executivesatpubliclyownedcompanieswithaminimumannualrevenuerequirementof$500millionormore,aswellasconductedinterviewstoincreasethetotalsamplesizeto100ineachofthefollowingindustries:consumerproducts;financialservices;lifesciencesandhealthcare;oilandgas;andTMT(technology,mediaandtelecommunications).Executivesaredefinedasseniorfinance,accounting,sustainability,andlegalexecutiveswithaminimumseniorityofdirector,orchiefriskofficers,generalcounsels,chieflegalofficers,orchiefsustainabilityofficers.Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness03Environmental,social,andgovernance(ESG)concernscontinuetoratchetupasstakeholdersincreasinglyexpectacompany’sbusinessstrategytoalignwithitssustainabilitycommitments,priorities,andrequirements.Stakeholdersunderstandtheimpactanddependenceofcompaniesontheenvironmentandsociety,andit’sevidentthatsustainabilityreportinganddisclosurearemorethan“check-the-box”complianceexercises.ESGisaboutriskandopportunity.Itcouldunderpinyourbusinessstrategyandhavethepotentialtounlockstrategicpossibilities.Formanycompanies,ESGisaboutbusinessfundamentals.Ourlatestsurveydatashowsthat89%ofexecutivesareproactivelymakingstridesnowtoholdthemselvesaccountableanddrivetrustwiththeirstakeholders,betterpositioningthemselvestothriveanddifferentiateoverthelongterm.FromcommitmenttoactionWereleasedanESGreadinessreportinMarch2022,atwhichtime21%ofexecutivesindicatedthattheircompanieshadestablishedacross-functionalworkinggroup—madeupofexecutivesacrossfinance,accounting,risk,legal,sustainabilityandotherbusinessleaders—todrivestrategicattentiontoESGforthebusiness.Asimilarprofileofrespondentssurveyedrecentlynotedthatprogressinestablishingacross-functionalworkinggrouphasnearlytripledto57%.ESGreadinessandexternalassuranceremainvaluabletoolsinpreparationandcanmakeasignificantimpactonacompany’sgovernanceandreportingprocessesandcontrols.Ourrecentfindingsshowthatnearlyall(96%)executivesplantoseekexternalassuranceforthenextreportingcycle,with61%alreadyseekingexternalassuranceand35%seekingexternalassuranceforthefirsttime.ThesefindingsindicatethatmorematureESGprogramstypicallyhavekeycomponentsofaneffectivegovernancestructurelikeESGcouncilsandassuranceprocessesinplace.Whilecompaniesareactivelyworkingtomeetthegrowingneedforhigh-qualityESGperformancemetrics,somechallengesremain.Whensurveyed,35%ofexecutivesreportedthattheirgreatestchallengeistheaccuracyandcompletenessofdata,andanother25%citedaccesstoqualitydataasthegreatestchallenge.Toamelioratethis,99%ofcompaniesaresomewhatorverylikelytoinvestinmoretechnologiesandtoolsoverthenext12months.Ultimately,accesstotimelyandhigher-qualitydata,aswellasgreaterdisciplineandESGpreparedness,canhelpunlocktransformationandvalue-creationopportunitiesdrivingstrategicchoicesthatcanhelpaddressenhancedstakeholderexpectations.WehopeyoufindtheseinsightsmeaningfultoyourESGperformanceanddisclosurestrategy—whereverinthejourneyyoumaybe.Withgreatertransparency,equity,andtrust,wecanhelpdeliveraccountabilitytodayforasustainabletomorrow.JonRaphaelNationalManagingPartnerSustainability,Transformation,andAssuranceDeloitte&ToucheLLPKristenSullivanUSSustainabilityandESGServicesLeaderGlobalAudit&AssuranceSustainabilityandClimateServicesLeaderDeloitte&ToucheLLPForeword04Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessMainfindingsAsUScompaniesbegintopreparefortheSECdisclosurerequirementsproposedearlierthisyear,theyarebeginningtoshiftfromcommitmenttoactiontoaddressevolvingstakeholderexpectations.TheyarestartingtoseethestrategicbenefitsthatcanberealizedthroughenhancedESGgovernance,controls,anddisclosure.Topreparefordisclosurerequirementsthatareonthenear-termhorizon,manycompaniesareinternallyshiftingfocustoprioritizeESGoversight,controls,anddisclosure.Nearly3in5executivessurveyed(57%)havealreadyimplementedacross-functionalESGworkinggrouptaskedwithdrivingstrategicattentiontoESG.AsreportedintheESGexecutivesurvey,thisisanotableincreasefromlastyear,whenonly21%ofasimilarprofileofrespondentsreportedimplementingacross-functionalESGworkinggroup.Manycompaniesaretakingstepstohelpenhanceinternalgovernanceandcontrolenvironmentstoprepareforgreenhousegas(GHG)emissionsandclimate-relateddisclosuresthroughtheannualfinancialreportingprocess.Someofthesechangesincludeimplementingnewsystems(45%),implementingnewcontrols(37%),andhiringnewstaff(40%).Theseeffortsaremostcommonlyledbyachiefsustainabilityofficer(42%)orCFO(37%);another29%ofcompaniesinvolveachiefstrategyofficer.ThisstrategicattentionemphasizeshowimportantESGdisclosureis—todrivenotonlypreparednessforchangingstakeholderexpectationsandpendingregulationbutbusinessperformanceandvalue.IntegratingESGwithinacompany’sstrategycanhavebenefitstosustainablebusinessperformanceandvalue.Indeed,executivesanticipatestrongerstakeholdertrust(51%)andelevatedbrandreputation(49%)asintangiblebenefitsofenhancedESGdisclosure.Tangiblebenefitsincludeincreasedemployeeretention(52%),improvedreturnoninvestment(ROI)(52%),andriskreduction(48%).12WhilemostcompaniesarebeginningtotakemeaningfulstepstowardenhancingtheirESGdisclosures,theycontinuetofacechallengeswithdataaccuracyandavailability.Companiesareconcernedabouttheaccuracyandcompletenessofsustainabilitydata.Executiveslistensuringquality(35%)asthetopdatachallenge,whileasimilarprofileofrespondents(25%)in2021citedthesame.Another25%citeaccesstoandqualityofESGdataasthegreatestchallenges,aslightdecreasefrom32%in2021fromasimilarprofileofrespondents.ManyexecutivessurveyedarepreparedtodiscloseScope1(61%)andScope2(76%)GHGemissions—citedbyasimilarprofileofrespondentsin2021(58%and47%,respectively).However,Scope3GHGemissionsdisclosuresstillseemtobeaworkinprogress,withonlyathird(37%)preparedtodisclosedetailstoday,while31%ofasimilarprofileofrespondentsin2021answeredthesameway.ThetopchallengestoScope3GHGemissionsdetailstodayincludelackofconfidenceinthequalityofdatafromexternalvendors(51%)andlackofdataavailability(41%),indicatinganeedforcompaniestofurtherexploretheirapproachestodata.Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness05MainfindingsRatherthanwaitingtoreacttofuturedisclosurerequirements,manycompaniesareproactivelyimplementingchangestohelpacceleratereadiness.Thisincludescreatingnewrolesandresponsibilitiesandplanstoinvestinmoretechnologyandtoolsoverthenext12months.Morethanhalf(62%)believetheyarealreadypreparedorcurrentlyundertakingextensivepreparationsfortheexpectedincreaseinrequirements.Amajority(81%)ofexecutivesreportthatnewrolesandresponsibilitieshavebeencreatedtoaccommodateadditionaldisclosurerequirements.Nearlyallcompanies(99%)expresswillingnesstoinvestinnewtechnologiesandtoolsinordertobepreparedtomeetstakeholderexpectationsandfutureregulatoryrequirements.Nearlyhalf(47%)ofexecutivessaytheircompaniesareverylikelyorsomewhatlikely(52%)tomaketheseinvestmentsinthenext12months.Theseplanshelpdemonstratenotonlythedesiretogetaheadofpotentialdisclosurerequirements,butalsotheconfidenceinthebusinessbenefitsthatESGdisclosureislikelytoprovide.306Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessDetailedresearchfindingsStateofsustainabilityreportingtodayCompaniesareinstitutingESGcross-functionalworkinggroupsatarapidpaceMorematureESGprogramstypicallyhavemoreestablishedESGgovernancestructures,whichincludesESGcouncilsandassuranceprograms,inplace.ThesegroupsaretaskedwithdrivingstrategicattentiontoESGinternally.57%havealreadyimplementedacross-functionalESGworkinggrouptaskedwithdrivingstrategicattentiontoESG.Asimilarprofileofrespondentsin2021indicatedthatonly21%hadimplementedacross-functionalESGworkinggroup.Establishedacross-functionalESGcouncilorworkinggroup,n=300No,andwehavenoplanstoNo,butwearemakingplanstoYes,weareintheprocessofestablishingYes,thisisalreadyestablished3%19%57%21%1%42%57%establishing(net)99%20212022Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness07Industryview:Consumerproductsleadsineffortstoestablishacross-functionalESGcouncilandrecognizestheimpactofESGdisclosureonoverallstrategyMostcompaniesareestablishingorhaveplanstocreateacross-functionalESGcouncilorworkinggroup,buttheirprogressvaries.Thefinancialservicesindustry(44%)isslowerthanotherindustriestohaveestablishedanESGcouncil,butisactivelyintheprocessofdoingso.ImportanceofESGworkinggroupscanberevealedbythecadenceoftheirmeetingsNearlyhalfofESGworkinggroups(49%)meetatleastonceamonth;another37%meetquarterly.HowoftenESGcouncilsorworkinggroupsmeetAmongthosewithacross-functionalESGcouncilorworkinggrouporwhoareintheprocessofestablishingone.SemiannuallyorlessQuarterlyMonthlyMorethanoncepermonth6%50%36%8%15%37%40%2021(n=234)2022(n=292)9%Yes,thisisalreadyestablishedESTABLISHEDACROSS-FUNCTIONALESGCOUNCILORWORKINGGROUPNo,butwearemakingplanstoYes,weareintheprocessofestablishingoneNo,andwehavenoplanstoDonotcurrentlyhave(net)TOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10055%44%66%57%54%59%42%51%34%39%42%39%3%5%-4%4%1%0%----1%45%56%34%43%46%41%08Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessCompaniesanticipateawiderangeofbenefitstotheirenhancedESGreportingandbrandreputationRespondentswereaskedtopicktheirtop3expectedoutcomes.Themainaggregatebenefitsincludetalentattractionandretention(52%),gainsinefficiencies(52%),riskreduction(48%),andenhancedtrustwithstakeholders(51%).Whenlookingatcombinationsofselectedoutcomes,weseethat19%rankedbothincreasedefficienciesandROIwithintheirtop3;17%ofrespondentsrankedincreasedefficiencies,premiumpricingofproducts,andROIastheirtop3outcomes.ExpectedbusinessoutcomesduetoenhancedESGreportingTop3rankedresponses,n=300Industryview:AnticipatedbenefitsfromenhancedESGreportingvaryAttractingtalentandemployeeretentionisatopanticipatedbenefit(58%)inthelifesciencesandhealthcareindustry.Greatertrustwithstakeholders(58%)andpremiumpricingofproducts(58%)arethemainanticipatedbenefitsfortheoilandgasindustry.IncreasedefficienciesandimprovedROI(58%)isthetopanticipatedbenefitwithintheconsumerproductsindustry.TalentattractionandretentionIncreasedeﬃcienciesandROIBrand/reputationenhancementPremiumpricingofproductsReducedrisk52%52%51%49%49%48%EnhancedtrustwithstakeholdersTalentattractionandretentionEXPECTEDBUSINESSOUTCOMESDUETOENHANCEDESGREPORTINGTOP3RANKEDRESPONSESIncreasedeﬃcienciesandROIEnhancedtrustwithstakeholdersPremiumpricingofproductsBrand/reputationenhancementTOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10052%52%51%46%52%58%51%52%51%58%48%49%50%55%58%44%56%41%50%39%54%58%48%50%48%47%42%48%45%52%Reducedrisk48%55%44%46%51%50%Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness09CompaniesutilizearangeofframeworksandstandardsforESGdisclosuresTCFD(56%)andSASB(55%)arethemostfrequentlyreported,butnotablyamajorityofrespondentsacknowledgedleveragingmultiplestandardsorframeworks.ReportingstandardscurrentlyusedforESGdisclosures,n=300TaskForceforClimate-relatedFinancialDisclosures(TCFD)SustainabilityAccountingStandardsBoard(SASB)InternationalIntegratedReportingCouncil(IIRC)GlobalReportingInitiative(GRI)56%55%50%48%47%GreenhouseGas(GHG)ProtocolChiefsustainabilityofficersandCFOsareprimarilyresponsibleformanagingESGdisclosureTheinvolvementoftheCFOorchiefsustainabilityofficerisastrongsignalthatbusinessesareintegratingESGreportingintobusinessstrategy.ESGdisclosuremanagementresponsibility,n=300Companysizedifferences:Smallercompanies(lessthan5Kemployees)aremorelikelytoassignresponsibilitytotheCFOthanlargercompanies(48%vs.30%).ESGcouncildifferences:CompanieswithoutanestablishedESGworkinggrouparemorelikelythanthosewithonetorelyonachiefhumanresourcesofficer(37%vs.22%).ChiefsustainabilityoﬃcerChiefﬁnancialoﬃcer42%37%31%Executiveleadershipteam29%Chiefstrategyoﬃcer28%Chiefhumanresourcesoﬃcer28%Supplychainexecutive27%Marketing/publicrelations26%Generalcounsel/legal24%Investorrelations10Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessIndustryview:ManagementresponsibilityvarieswidelyThelifesciencesandhealthcareindustrygenerallyassignsmanagementresponsibilitytothechiefsustainabilityofficer(52%).FinancialservicesaremostlikelytoinvolvetheCFO(48%).ConsumerproductsandTMTmostcommonlyassignmanagementtothechiefsustainabilityofficer.Whileoilandgastendstoassignmanagementresponsibilitytothechiefsustainabilityofficer,chieffinancialofficerandchiefhumanresourcesofficer(41%equally),bycomparison,itwastheindustrymostlikelytoassignmanagementresponsibilitytoinvestorrelations(34%).CompaniesarebuildingESGsustainabilitycommitteesforboard-leveloversightOurlatestsurveyfindsthatagrowingnumberofcompaniesareassigningESGoversighttotheirESG/sustainabilitycommittee.Bycomparison,DeloitteconductedresearchoverthepasttwoproxyseasonsandfoundthattheprimaryboardcommitteewithdefinedoversightforESGmatterswasmostcommonlythenominatingandgovernancecommittee.Wesawanoticeableshiftsincetheproxyresearchwasconductedwheretheprimaryresponsibilitymoderatedtoabroaderallocationofoversightwithintheexistingcommitteestructure.ESGboard-leveloversight,n=300Source:CenterforBoardEffectivenessNavigatingtheESGjourneyin2022andbeyondreportESG/sustainabilitycommitteeCompensationcommitteeThefullboardAuditcommittee55%39%37%30%30%NominatingandgovernancecommitteeChiefsustainabilityoﬃcerESGDISCLOSUREMANAGEMENTRESPONSIBILITYChiefhumanresourcesoﬃcerChiefﬁnancialoﬃcerExecutiveleadershipteamChiefstrategyoﬃcerTOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10043%33%45%41%45%52%38%48%29%41%35%43%30%26%29%41%35%25%30%20%26%33%33%27%30%30%20%29%35%34%Generalcounsel/legal28%24%31%22%28%33%SupplychainexecutiveMarketing/publicrelationsInvestorrelations28%24%27%30%33%20%25%18%20%34%23%24%24%16%24%24%27%19%Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness11AlmostallcompanieswillseekexternalassuranceforthenextreportingcycleNearlyall(96%)executivesplantoseekexternalassuranceforthenextreportingcycle.Whilemorethan3in5(61%)havepreviouslysoughtexternalassuranceandwillcontinuetodoso,another35%willseekexternalassuranceforthefirsttime.Planforobtainingassurancefornextreportingcycle,n=300No,butweplantoobtainassurancereadinessYes,wewillseekassurancefortheﬁrsttimeYes,wewillcontinuetoobtainassurance4%35%61%12Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessIndustryview:ConsumerproductsappearstoleadonsustainedplanningtoobtainexternalassuranceConsumerproductsleadsamongindustriesthatwillcontinuetoobtainexternalassurance(73%),and100%ofthesurveyedcompaniesplantoseekexternalassuranceinthenextreportingcycle.Thefinancialservicesindustryleadsinstatedwillingnesstoseekexternalassuranceforthefirsttime(48%),indicatingitshouldseethemostsignificantgrowthinassuranceinthecomingyear.Yes,wewillcontinuetoobtainassurancePLANFOROBTAININGASSURANCEFORNEXTREPORTINGCYCLENo,butweplantoobtainassurancereadinessYes,wewillseekassurancefortheﬁrsttimeTOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10062%48%73%67%58%70%35%48%27%31%37%28%3%4%-2%5%2%Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness13Companiesreportprogressinmovingtoareasonablelevelofassurance1in3executives(37%)saytheircompaniesarestartingtoapplytheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)frameworktotheirESGreportingprocess,andhavebeguntoidentifyapathtowardsareasonablelevelofassurance.Justover1in10(12%)admittheyhaven’tstartedtoevaluatethestepswithintheirowncompany.ApplyingtheCOSOframeworktoESGreportingprocess,n=300Progressmademovingfromlimitedtoreasonablelevelofassurance,n=300Wehaven'tstartedtoevaluatethestepsWehavestartedtoevaluatethestepsWehavemadeprogressWehavecompletedtheevaluationofnecessarysteps37%12%19%23%27%YesNo21%91%9%14Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessSustainabilityreportingchallengesConcernsaboutaccuracyandcompletenessofESGdatahaveeclipseddataavailabilityMorethanathirdofexecutives(35%)citedataqualityastheirgreatestchallengewithESGdata,and25%citethataccesstoESGdataremainsthegreatestchallenge.GreatestchallengewithESGdata,n=300Assurancedifferences:Companiesthatwillcontinuetoobtainexternalassurancearemorelikelytocitechallengeswithdataqualitythancompaniesthatwillobtainexternalassuranceforfirsttime(40%vs.27%).Aggregation(consolidation)Review(documentation/sign-oﬀ)Availability(access)Quality(accuracy/completeness)21%22%32%25%19%21%25%35%20222021Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness15Scope2GHGemissionscategorydisclosurepostssignificantgainsOursurveyfindingssuggestthatmorethan3in4respondents(76%)arenowpreparedtodiscloseScope2GHGemissionsdetails.PreparationforScope3GHGemissionsdetailreporting(37%)remainsachallengewithonlyamodestincreasefromlastyear(31%).Greenhousegasemissionsdetailsmostpreparedtodisclose,n=300Industryview:LifesciencesandhealthcareindustryismostpreparedforScope3GHGemissionsdisclosureThefinancialservicesindustry(19%)reportsbeingtheleastpreparedtodiscloseScope3GHGemissions,whilelifesciencesandhealthcarereportsbeingthemostprepared(41%).Consumerproducts(69%)andTMT(69%)leadotherindustriesinScope1GHGemissionsreadiness.Scope1GREENHOUSEGASEMISSIONSDETAILSMOSTPREPAREDTODISCLOSEScope3Scope2TOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10058%40%69%46%69%58%77%80%76%80%83%72%34%19%29%29%34%41%2021202261%SCOPE1SCOPE2SCOPE358%76%47%37%31%GHGemissionsreportingisacentralfocusformanyorganizations,inclusiveofScope1,2,and316Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessDataaccuracyandavailabilityaretopconcernsinmeasuringScope3GHGemissionsAvastmajority(86%)ofrespondentsindicatedthey’veencounteredchallengesmeasuringScope3GHGemissions.AccesstospecialistresourcesandmoreconsistentindustrystandardswouldhelpalleviatesomeoftheburdenscompaniesfaceinmeasuringScope3GHGemissions.Asmallpercentage(14%)ofrespondentsindicatedtherearenochallenges.ChallengesinmeasuringScope3GHGemissionsaskedamongthosepreparedtodiscloseScope3GHGemissions,n=112LackofconﬁdenceindatareceivedfromvendorsLackofdataavailabilityLackofconsistentindustrystandardstoconsistentlymeasureNone51%41%38%38%14%Lackofeducationand/orspecialistresourcetobegintheprocessSustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness17SustainabilityplanningandtakingactionCompaniesaretakingaproactivestanceinlightofexpectedincreaseindisclosurerequirements95%ofrespondentsarepreparingformoredisclosurerequirements,includingnearly3in5(58%)whoarealreadymakingextensivepreparations.Apowerful89%enhancedinternalgoal-settingandaccountabilitymechanismstopromotereadiness.Preparingforpotentialincreaseddisclosurerequirements,n=300Enhancedinternalgoal-settingandaccountabilitymechanismstopromotepreparedness,n=300Yes,wearepreparingextensivelynowYes,wearepreparinginalimitedfashionNo,wearetakingawait-and-seeapproachNo,wearealreadyprepared58%19%3%1%37%YesNo,butweplantoNo,andwedon’tplanto89%19%10%1%89%18Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessIndustryview:NotallindustriesareactivelypreparingatthesamerateConsumerproducts(68%)andlifesciencesandhealthcare(71%)arethemostactiveinpreparingforfuturedisclosurerequirements.Meanwhile,thefinancialservicesindustry(46%)istakingaslowerapproachinpreparing.Yes,wearepreparingextensivelynowPREPARINGFORPOTENTIALINCREASEDDISCLOSUREREQUIREMENTSNo,wearetakingawait-and-seeapproachYes,wearepreparinginalimitedfashionTOTALn=695FINANCIALSERVICESn=100CONSUMERPRODUCTSn=100OILANDGASn=100TECH,MEDIAANDTELECOMMUNICATIONSn=100LIFESCIENCESANDHEALTHCAREn=10059%48%68%58%61%71%35%46%29%33%30%25%2%3%3%1%2%-No,wearealreadyprepared4%3%8%7%4%-Companiesaretakingstepstoaddressgapsinhigh-qualitydataandpreparednessCommittedinvestmentinnewtechnologyandpeoplereinforcepredictionofincreasedrequirements.Nearlyallexecutives(99%)aresomewhatlikelyorverylikelytoinvestinnewtechnology,andmost(81%)havealreadycreatednewrolesorresponsibilities.Creatednewrolesorresponsibilitiestoprepareforpotentialincreaseddisclosurerequirements,n=300Likelihoodofinvestinginnewtechnologyortools,n=300YesNo19%19%81%47%NotverylikelySomewhatlikelyVerylikely52%1%Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparedness191.Haveyouestablishedacross-functionalESGcouncilorworkinggrouptodrivestrategicattentiontoESGforthebusiness?2.Howoftenisthecross-functionalESGcouncilorworkinggroupwithinyourcompanyscheduledtomeetregardingESG?3.Pleaserankthesebusinessoutcomesintermsofyourexpectationsduetoyourcompany’senhancedESGreporting.4.WhichreportingstandardsorframeworksareyoucurrentlyusingforyourESGdisclosures?5.WhoinyourcompanyhasmanagementresponsibilityforESGdisclosure?6.WheredoesprimaryresponsibilityforoversightofESGresideattheboardlevel?7.DoyouplantoobtainassuranceoverESGdisclosuresforthenextreportingcycle?8.AreyouapplyingtheCOSO(CommitteeofSponsoringOrganizationsoftheTreadwayCommission)frameworktoyourESGreportingprocess?9.Whichofthefollowingdescribestheprogressyourcompanyhasmadeinevaluatingthestepsnecessarytomovefromalimitedlevelofassurancetoareasonablelevelofassurance?10.Ofthefollowing,whatisyourgreatestchallengewithrespecttoESGdataforyourcompany?11.WhichofthefollowingGHGemissionsdetailsisyourcompanycurrentlypreparedtodisclose?12.WhatarethebiggestchallengestoyourcompanyinmeasuringScope3GHGemissions?13.IsyourorganizationtakingstepstoactivelyprepareforpotentialincreasedESGregulatoryorotherdisclosurerequirements?14.Haveyouenhancedyourinternalgoal-settingandaccountabilitymechanismsinrecentmonthstopromotepreparednessforfuturedisclosurerequirements?15.HaveyoucreatedanynewinternalrolesorresponsibilitiesinrecentmonthstoprepareforpotentialincreasedESGregulatoryorotherdisclosurerequirements?16.Howlikelyisyourcompanytoinvestinnewtechnologyortoolstoenablemoretimelydataandhigh-qualitydisclosureinthenext12months?Note:Percentagesthroughoutsurveymaynotsumto100%duetorounding.Surveyquestions20Sustainabilityactionreport:SurveyfindingsonESGdisclosureandpreparednessThispublicationcontainsgeneralinformationonlyandDeloitteisnot,bymeansofthispublication,renderingaccounting,business,financial,investment,legal,tax,orotherprofessionaladviceorservices.Thispublicationisnotasubstituteforsuchprofessionaladviceorservices,norshoulditbeusedasabasisforanydecisionoractionthatmayaffectyourbusiness.Beforemakinganydecisionortakinganyactionthatmayaffectyourbusiness,youshouldconsultaqualifiedprofessionaladviser.Deloitteshallnotberesponsibleforanylosssustainedbyanypersonwhoreliesonthispublication.Asusedinthisdocument,“Deloitte”meansDeloitte&ToucheLLP,whichprovidesaudit,assurance,andriskandfinancialadvisoryservices.TheseentitiesareseparatesubsidiariesofDeloitteLLP.Pleaseseewww.deloitte.com/us/aboutforadetaileddescriptionofourlegalstructure.Certainservicesmaynotbeavailabletoattestclientsundertherulesandregulationsofpublicaccounting.Copyright©2022DeloitteDevelopmentLLC.Allrightsreserved.

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