OECD Report: Sustainability Disclosure Covers 91% of Global Market Capitalisation

The OECD's Global Corporate Sustainability Report 2025 found disclosure expanded to cover 91% of global market capitalisation between 2022 and 2024, with the energy sector leading at 94%. The expansion of third-party assurance and ISSA 5000 adoption signals tightening expectations for reliable, comparable corporate sustainability data.

The OECD released its Global Corporate Sustainability Report 2025, finding disclosure expanded to cover 91% of global market capitalisation between 2022 and 2024. Approximately 12,900 listed companies disclosed sustainability information in 2024, with companies representing 88% of market capitalisation reporting Scope 1 and 2 greenhouse gas emissions. Third-party assurance coverage reached 81% of total global market capitalisation. Climate change risk was identified as financially material by listed companies representing 65% of global market capitalisation, solidifying it as a core financial matter.

Listed companies and corporate boards across sectors are affected, with board-level committees increasingly overseeing sustainability risks and two-thirds of companies linking executive compensation to sustainability factors in 2024. The energy sector exhibited the highest disclosure rate at 94%, central as both a major emitter and clean-energy transition enabler. A concern emerged regarding the energy sector's capital expenditure priorities, where investment growth was outpaced by rising dividend payments and share buybacks.

Companies should anticipate policymaker encouragement of reasonable assurance for Scope 1 and 2 emissions data to enhance reliability and credibility. Preparers should monitor recommended adoption of the International Standard on Sustainability Assurance (ISSA) 5000 for greater global consistency. Entities should pursue interoperability among reporting frameworks, which could reduce compliance costs, and strengthen comparability of disclosures to bolster investor confidence as disclosure and assurance coverage continues expanding across global markets.

Key figure — Disclosure reach: sustainability disclosure covered 91% of global market capitalisation across 2022–2024