CCI staff share recent surveys, reports and analysis on risk, compliance, governance, infosec and leadership issues. Share details of your survey with us: editor@corporatecomplianceinsights.com.
85% of executives plan to proceed with climate disclosures
Most executives (97%) believe sustainability reporting will provide a business advantage within two years, with an equal percentage saying integrated financial and sustainability data helps identify performance gaps that drive financial growth, according to new research from Workiva, a financial and sustainability reporting software provider.
The study of 1,600 global corporate leaders reveals that 85% plan to proceed with climate disclosures regardless of political shifts, while 93% of institutional investors say they are more likely to invest in companies with integrated financial and non-financial reporting.
Despite market uncertainties, corporate commitment to sustainability continues to grow, with over 10,000 companies and institutions setting or committing to science-based decarbonization targets — a 29% increase year-over-year.
Other key findings:
- 96% of investors agree sustainability reporting strengthens financial performance.
- 92% of investors rank data accuracy as fundamental for evaluating organizations.
- Nearly 25% of executives do not fully trust their own financial data.
“CEOs are making choices today that will shape their business for years to come,” said Julie Iskow, Workiva CEO. “Assured financial and sustainability reporting is not simply a compliance play, it’s a strategic approach to mitigate risk, fuel performance and strengthen investor confidence.”
Strategy overtakes cybersecurity as top board oversight challenge
Strategy has become the most challenging issue for directors to oversee, displacing cybersecurity for the first time in years, according to a new survey of more than 200 public company board members by Corporate Board Member, Diligent Institute and FTI Consulting.
The survey found 42% of directors cite strategy as their biggest oversight challenge, followed by succession planning at 30% and cybersecurity at 27%. This shift comes as 76% of directors are prioritizing growth opportunities in 2025, marking a sharp pivot from recent years’ focus on cost-cutting measures.
Despite the focus on strategy, only 30% of directors rate their board’s ability to understand long-term strategy as “excellent,” with most ranking it as “good” or “average,” highlighting the complexity of strategic oversight in today’s environment.
Other key findings:
- 82% of directors believe boards should not encourage C-suite leaders to speak publicly on controversial issues.
- 85% say there is greater risk in taking a public stance on social issues than staying silent.
- Only 11% of directors consider shareholder engagement and activism a top priority, down significantly from previous years.
Economic uncertainty tops business risk concerns for next three years
Economic conditions and inflationary pressures rank as the leading risk concern for global business leaders over the next two to three years, followed by cyber threats and talent-related challenges, according to a new survey of 1,215 board members and C-suite executives by Protiviti and North Carolina State University’s ERM Initiative.
The 13th annual risk survey reveals that while economic uncertainty persists, business leaders feel more confident in their organizations’ ability to handle disruption, with resistance to change dropping from fourth place in 2023 to 17th place this year. The findings suggest companies have developed more agile frameworks for responding to market changes.
Talent issues remain a significant concern, occupying three of the top five short-term risks, while AI implications are woven throughout multiple risk categories, particularly regarding workforce reskilling needs.
Other key findings:
- Cyber threats rank as the second most concerning near-term risk and the top operational risk for the next decade, with 31% of executives citing it as a primary long-term concern.
- Regulatory changes, labor costs and third-party risks round out the top concerns for the next few years.
- Looking ahead to 2035, economic conditions, talent availability and cyber threats remain central concerns across all risk categories.
“Despite the volatile economic environment with deglobalization, tariffs and the threat of trade wars, and changing regulation, leaders are feeling more confident that their organizations are battle-tested and better prepared to deal with disruption whether it’s anticipated or not,” said Matt Moore, global leader of risk and compliance at Protiviti.
