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.

​OECD (2025), Global Corporate Sustainability Report 2025, OECD Publishing, Paris, https://doi.org/10.1787/bc25ce1e-en.​

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

> Listed energy companies’ capital expenditure (CapEx) remains stable despite increasing operating cash inflows

What can be done?

> `Strengthen interoperability between sustainability-related disclosure frameworks

Standard-setters could pursue their efforts to strengthen interoperability among sustainability-related disclosure frameworks. This would help reduce compliance costs for companies operating across jurisdictions and enhance the comparability, reliability, and relevance of sustainability information.

> Encourage state-owned entreprises to lead by example on sustainability

Governments can encourage the companies they own to lead by example on sustainability and contribute to shaping outcomes for a low-carbon transition. As state-owned enterprises (SOEs) often operate in strategic sectors such as energy that are vulnerable to environmental and social risks, they are uniquely placed to advance sustainability.

Promote corporate governance frameworks that support effective shareholder engagement

As institutional investors’ portfolio allocations do not differentiate between high-emitting companies and firms investing in new green technologies, shareholder engagement initiatives targeting high emitters could be complemented by initiatives that also consider investment allocation and stewardship efforts towards highly innovative companies.

> Improve the bankability of green energy projects

Measures could be implemented to ensure a robust pipeline of bankable energy projects, encouraging firms to allocate a greater share of capital to new investments.