UN 
Sustainability reporting by corporations has surged globally, driven by investor demand, regulatory changes, and growing public awareness. The latest data from the Global Reporting Initiative (GRI) shows that over 80% of Fortune 500 companies now publish sustainability reports, a significant increase from 60% in 2020.
Despite this growth, stakeholders stress the need for standardized frameworks to enhance transparency and comparability. The International Sustainability Standards Board (ISSB) is working to harmonize reporting standards to streamline disclosures related to environmental, social, and governance (ESG) factors.
Experts warn that inconsistent metrics undermine efforts to assess corporate contributions to the SDGs reliably. Marie-Claire Dupont, a sustainability consultant, noted, “Standardization will unlock the true value of sustainability reporting, enabling better risk management and investment decisions aligned with global goals.”
