Published: 30 May 2023
Amid rising stakeholder demands, effective ESG reporting is a corporate imperative. General counsel are often tasked with leading or reviewing ESG reporting. They can use this research to orient and benchmark their own organization’s ESG reporting practices and use of ESG metrics and frameworks.
All organizations within the S&P 500 during 2022 issued at least oneESG report, 95% issued at least five such reports and 64% issued 10 or more.
Across all industries, the most frequently referenced ESG metrics are related to diversity, equity and inclusion (DEI); carbon emissions; business ethics; and human rights.
Governance metrics are not referenced as frequently as environmental and social metrics are, composing only 10% of measured ESG metric references across all industries. However, governance metrics remain important to institutional investors.
The Sustainability Accounting Standards Board (SASB) is the most referenced ESG framework among all industries, with 82% of
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