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We surveyed 227 investors and analysts across 43
territories globally, and conducted over ten in-depth
interviews, to ?nd out what matters to them today,
how they assess corporate performance and what
gives them con?dence in corporate reporting.
This is what they told us about what they see as an
execution gap.
PwC’s Global Investor Survey 2022
The ESG execution gap
The role of high-quality information in building trust
Investors use a wide array of sources to get information about how
companies manage risks and opportunities, with ?nancial reporting
topping the list.
Investors’ concerns about greenwashing erode trust in what
companies say about how they are addressing the sustainability risks
and opportunities facing their business. These concerns also make
it dif?cult for the investment profession to allocate capital to where it
needs to go.
% of respondents who use the source to a moderate, large or very large extent in
assessing how companies manage risks and opportunities
% of respondents who think corporate reporting contains unsupported claims about
a company’s sustainability performance to this extent
Financial statements and note disclosures
89%
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