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NEW YORK, December 2, 2024 â€� U.S. companies are at the forefront of a global shift toward comprehensive sustainability reporting, with 100% of surveyed American businesses now reporting ESG metrics, according to The Move to Mandatory Reporting ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø's 2024 Survey of Sustainability Reporting. The biennial study, analyzing 5,800 companies across 58 countries, reveals significant progress in corporate sustainability transparency.

"U.S. companies are demonstrating exceptional leadership in sustainability reporting despite regulatory uncertainty," said Maura Hodge, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø US Sustainability Leader. "By proactively adopting global standards and preparing for the EU's CSRD, American businesses are positioning themselves at the forefront of ESG transparency."

Key Findings:

• 95% of G250 companies publish carbon targets, up from 80% in 2022.
• 56% of G250 companies employ sustainability leaders, compared to 45% in 2022.
• 30% of G250 companies link sustainability to executive compensation.
• 48% of U.S. companies conduct materiality assessments.
• Three-quarters of G250 companies use GRI standards.
• 69% of G250 companies and 54% of N100 companies obtain third-party assurance on their sustainability reporting.

The survey highlights the increasing adoption of double materiality assessments, and mandatory assurance, with U.S. companies showing growth in this area. "Forward-thinking businesses are developing unified sustainability programs that address both environmental and social impact, as well as financial materiality, and getting them assured" noted Hodge. "This comprehensive approach helps companies meet evolving global reporting requirements while driving strategic value."

John McCalla-Leacy, Head of Global ESG at ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International, added, "The increasing presence of sustainability leaders in boardrooms demonstrates solid progress toward greater corporate accountability. Today's investors consider non-financial data as crucial as financial metrics in assessing long-term value."

Looking Ahead

As US companies prepare for CSRD reporting requirements beginning in 2025, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø expects a substantial increase in double materiality assessments among American businesses. This trend reflects a broader shift toward comprehensive ESG reporting that considers both environmental and social impacts, alongside financial materiality.

The survey also reveals that sustainability reporting is increasingly linked to corporate governance, with 40% of G250 companies connecting sustainability performance to executive compensation.

Full report:

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