This flagship report from the Organisation for Economic Co-operation and Development explores how companies worldwide are integrating sustainability into their governance systems, disclosure practices, and stakeholder engagement.
Key Findings:
In 2024, companies representing 91% of global market capitalization disclosed sustainability-related information, up from 86% in 2022.
Despite this, only around 12,900 out of 44,000 listed companies reported sustainability data, revealing a strong imbalance between large and small firms.
The energy sector received special focus as both the largest emitter and a key player in the transition to low-carbon systems. The analysis examined emission targets, executive pay, and R&D investments.
The report calls for better alignment and interoperability of disclosure frameworks, stronger board oversight of sustainability risks, and deeper engagement between companies, investors, and stakeholders.
