#United States #New York #Corporate Responsibility #Sustainability Reporting #Governance Accountability Institute

G&A Releases 15th Edition of Sustainability Reporting Trends

On September 16, 2026, the Governance & Accountability Institute, a foremost consulting and research organization focused on corporate sustainability, released its annual report detailing trends in sustainability reporting practices based on data from the previous year. This latest edition serves as a comprehensive analysis of how companies in the S&P 500 and Russell 1000 indices are faring in their reporting on sustainability, amidst a backdrop of ongoing uncertainty in the sustainability landscape.

Key Findings of the 2026 Report

The report highlights that, over the years from 2011 to 2023, corporate disclosure on sustainability issues expanded significantly, reaching most of the largest companies across the U.S. However, this report marks a turning point: while the percentage of companies reporting remains high, growth in the number of new reporters has stalled over the last two years. Despite this stagnation, the report reveals a noteworthy shift in the approach to sustainability reporting.

Reporting Trends

1. Stable Reporting Rates: Notably, 93.9% of S&P 500 companies reported their sustainability metrics, although this is a decline from 97.8% in the previous year. Similarly, 86% of Russell 1000 companies reported, down from 91.1% in 2024, with smaller companies also observing a decrease. Despite these declines in participation, the emphasis on the quality and depth of reported data has noticeably increased.
2. Quality over Quantity: The focus has shifted from merely increasing the number of companies reporting to enhancing the quality of the data presented. Many firms indicated more evidence-based commitments and a stronger adherence to industry standards when disclosing their sustainability practices.
3. Framework Alignment: A notable number of companies are now aligning with guidelines set forth by organizations such as the Global Reporting Initiative (GRI), International Financial Reporting Standards (IFRS), and the European Sustainability Reporting Standards. These alignments signal a growing trend among companies to adhere to reputable frameworks rather than just fulfilling reporting obligations.
4. External Assurance: More firms have sought external verification of their sustainability disclosures, an indication of a move towards credibility and transparency in communications with stakeholders.

Declining Reporting Behaviors

While certain reporting practices appear to have improved, others have faced a downturn:

• - The number of reporters aligning with the Sustainability Accounting Standards Board (SASB) decreased, though it remains the leading sustainability reporting standard.
• - There has been a reduction in alignment with the United Nations Sustainable Development Goals (SDGs) and respondents to the CDP Climate Change questionnaire, indicating a potential area of concern for future sustainability efforts.

Continuing Commitment to Sustainability

Louis Coppola, CEO and Co-Founder of GA, expressed that despite the challenges, companies are not abandoning their sustainability commitments. “The practices that have been built over the past decade remain in place. What we are witnessing is a maturation phase where companies are re-evaluating their reporting strategies for enhanced impact,” he asserted.

Hank Boerner, GA's Chairman, noted that the recent abandonment of SEC climate-related disclosure rules hasn't deterred large corporations from continuing their sustainability reporting efforts. “This is promising news for stakeholders and indicates resilience within the corporate sector regarding sustainability obligations.”

Conclusion

The 2026 edition of G&A’s Sustainability Reporting Trends provides valuable insights into the current state of sustainability disclosure among major U.S. corporations. With more emphasis being placed on the integrity of the data reported, companies seem to be evolving their strategies rather than stepping back from their sustainability commitments. As the landscape continues to change, these report findings can serve as a crucial baseline for understanding how corporations navigate the complexities of sustainability reporting in an ever-evolving environment.

For additional details on this year's report and previous editions, visit the GA research hub at ga-institute.com/research/#reporting_trends.