What U.S. sustainability reports disclose

Public and private U.S. companies outside CSRD's reach still publish sustainability and impact reports. This index shares trends as the industry continues to evolve. 

We coded 100 recent reports field by field against a written codebook. Download our latest whitepaper to find out what they disclose, such as: 

• Why external assurance tracks company size rather than listing status — and what “assured” actually covers in the 51 reports that carry it
• The steepest drop-off in the dataset: where emissions disclosure stops, and how far short of the value chain most reports fall
• What 803 goals say about progress reporting — and the one status almost no company is willing to publish