Data-driven analysis from our database of sustainability reports.
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Fewer than half of sustainability reports carry any independent assurance, and most of what exists is only 'limited'. What 56,565 reports reveal about the assurance gap.
Double materiality requires companies to report both how sustainability issues affect them and how they affect the world. Here is what it means, why it matters, and what 50,000+ reports reveal about its adoption.
An analysis of 20,000+ sustainability report publication dates reveals March as the global peak month — but the US, Europe, Japan, and Australia each follow entirely different calendars.
From 26 reports in 1992 to a near-universal expectation in 2026 — a comprehensive overview of sustainability reporting, its motivations, the global regulatory landscape, and the challenges ahead.