The OECD has published a study on the adoption of sustainability reporting and assurance amongst 44,000 listed companies, based on data from LSEG, Bloomberg and MSCI.
It found that 91% listed companies (by market cap) disclosed sustainability-related information in 2024, 88% of which received third-party assurance.
The ‘Global Corporate Sustainability Report 2025’ also assessed how companies have implemented the recommendations on shareholder-company dialogue, stakeholder engagement and board responsibilities which are set out in the OECD Principles of Corporate Governance.