This research by Deloitte asks 300 senior accounting, finance, legal, and sustainability executives for their views on a host of ESG-related topics—from reporting and disclosure maturity to readiness to address evolving disclosure requirements. The results provide insights into the current state of ESG preparedness. They show how companies are working toward reliable data, better technology, and additional resources to meet the growing need for high-quality ESG reporting generated through an effective governance structure and able to withstand external assurance.