By Caroline Cavin

ESG Investment Reporting Survey

17. May 2022
Client Reporting

A recent survey undertaken by PwC Switzerland and bmpi indicates that investors have a need for standardization and regulation of ESG investing reporting. However, institutional investors wish for a more flexible reporting, which allows for tailoring the report to the needs of the investor. For private investors, the report will have to guide and explain much more extensively, as readers are not always fluent with ESG topics.

There is clear consensus in the ESG investment industry that there is a need for standardization in the ESG investing area. This is demonstrated by the various ESG-related organizations and frameworks that already exist, such as Sustainability Accounting Standards Board (SASB), Climate Disclosure Standards Board (CDSB), Taskforce for Climate-related Financial Disclosures (TCFD), Global Reporting Initiative (GRI) Standards, and obviously the regulatory efforts such as the recently issued EU Sustainable Finance Disclosure Regulation (SFDR). The survey outlines that in order to serve the wide-ranging interests of investors, ESG investment reporting has to be adjusted according to the needs of institutional or private investors.

Survey outcomings on ESG investment reporting

of current ESG reporting do not meet the needs of investors in terms of content and transparency

of the investors treat ESG reporting as a separate matter

of the investors see their ESG reporting to differentiate vis-à-vis peer

ESG investment reporting does not yet fully meet investors’ expectations, due to issues with tools, data, but also due to heterogeneous reporting needs of investors. While a sophisticated ESG investment reporting can still be a differentiating factor vis-a-vis peers, it is expected to become a “commodity” in the future. A detailed ESG reporting helps investors take well-informed investment decisions. It also enables investment managers to provide a desired trust and transparency to investors and to fulfil regulatory requirements.

Download ESG Investment Reporting Survey

Future trends for ESG investment reporting

The expected future trends for ESG investment reporting include a greater flexibility, a wider array of ESG metrics and their comparison over time, web-based reporting solutions and shift to a more forward-looking reporting perspective.

“ESG reporting is expected to change significantly in the coming years. We have acted upon and developed ESG reports to meet the different needs of investors.”

Thomas Tscherrig, Member of the Executive Board at bmpi AG and Co-author of the ESG Investment Reporting Survey

Most investors are in the middle of enhancing their ESG investment reporting. Some are about to launch a web based ESG reporting. Fact is, ESG reporting undergoes a transformation and almost all investors are currently enhancing it.

About the ESG investment reporting survey

This survey, which was conducted by PwC Switzerland and bmpi, identifies the current status of investor reporting for ESG investment products and strategies by the largest Swiss investment managers, custodians and institutional investors in terms of meeting the needs of investors, regulatory and self-regulatory requirements, and the future outlook.

Sie möchten mehr zu ESG-Reporting erfahren? Hier erhalten Sie weitere Informationen.

  • Sie möchten Ihren Kunden und Prospects ein ESG-Reporting anbieten? Nutzen Sie unseren Service. Mehr dazu auf unserer ESG-Website.
  • Was ist der Unterschied zwischen dem ESG-Webreport und dem ESG-Printreport? Sehen Sie sich unseren ESG-Webreport und unseren ESG-Printreport an.
  • Kontaktieren Sie Thomas Tscherrig unter oder +41 44 454 84 84 für ein Beratungsgespräch.

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