The Reporting Matters 2026 - Insights and trends report explores data drawn from the review of sustainability information of 194 global companies. It frames findings through three pertinent questions:
- How do companies describe their operating context and set priorities?
- How do companies integrate sustainability into strategy and decision-making?
- How do companies demonstrate progress, impact and accountability?
This year’s highlights
Three themes stand out across this year's assessment of 194 company reports.
01
Materiality is a cornerstone of sustainability reporting
- 92% use a materiality assessment to determine material topics
- 78% explicitly apply double materiality
- 49% clearly link it to enterprise risk management
02
Sustainability strategies provide context and reflect material priorities
93% include a company-specific sustainability strategy informed by materiality and operating context, and aligned with corporate strategy
03
Evidence of implementation and impact continue to develop
- 60% provide a transition plan including governance, incentives and progress reporting
- 51% disclose sustainability-related financial information
- 33% clearly report if targets are on track and 45% are transparent about areas of underperformance
