Global Corporate Sustainability : the essential ...

​Corporate sustainability means integrating environmental and social considerations into a company’s strategy, operations and disclosure. It fosters sound governance and decision-making, while helping investors better understand a company's long-term risks and opportunities.​

The OECD Global Corporate Sustainability Report 2025 provides insights on how companies are implementing the sustainability-related recommendations of the G20/OECD Principles of Corporate Governance. These recommendations cover disclosure, shareholder-company dialogue, board responsibilities, and stakeholder engagement.

This edition features an in-depth analysis of the energy sector, assessing emission reduction targets, executive compensation, and capital expenditures and investments in green research and development.

Key figures

91% of all listed companies (by market cap) disclose sustainability-related information

81% of listed companies (by market cap) disclosing sustainability information receive third-party assurance

USD : 671 billion 2024 listed energy-sector dividends and buybacks, triple the 2015 level, while investing activity remained stable

Facts

> Between 2022 and 2024, more companies disclosed sustainability-related information

> Assurance of corporate sustainability-related information is widespread, even in markets with no regulatory requirements

> As large holders of equity in both high GHG emitters and top green-tech companies, institutional investors can play an important role in the climate transition

> Sustainability matters are increasingly overseen by boards and considered in executive compensation