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Future of sustainability reporting operating models
The 2025 EY ESG Operating Model survey reveals how financial services are embedding sustainability reporting into core business operations.
Financial services firms are rethinking their sustainability reporting operating models as regulatory expectations intensify, data challenges grow, and commercial opportunities emerge. The EY survey of 25 financial services institutions reveals five forces reshaping how sustainability reporting is governed, resourced and enabled: shifting global priorities, regulatory flux, budget pressures, rising market expectations and the move toward commercialization.
Together, these drivers are pushing firms to modernize governance, align business as usual functions to sustainability reporting, adopt artificial intelligence and data solutions, and build capabilities for long term competitiveness in sustainability.