Workiva sees sustainability reporting grow more complex despite simpler rules
WK•Workiva says simplified sustainability reporting rules are increasing coordination challenges across jurisdictions in 2026. It also says chief sustainability officer numbers at U.S. public companies fell 10% over the past year as responsibilities spread across business functions.
1. Reporting challenges
Workiva says companies are reassessing sustainability reporting obligations across jurisdictions, while mandatory assurance is increasing scrutiny of data and the need for documented controls, reliable evidence and early finance involvement. AI use remains largely exploratory, with potential applications in disclosure drafting, framework mapping and anomaly detection dependent on reliable data and governance.
2. Responsibilities spread
The company says chief sustainability officer numbers at U.S. public companies fell 10% over the past year as sustainability responsibilities spread across business functions. It says connecting materiality, risk and disclosure through clear ownership can help companies adapt to changing requirements and strengthen assurance readiness.
