On Wednesday 29 October, the OECD published its Global Corporate Sustainability Report 2025. The organisation believes that progress has been made in terms of corporate practices and commitment, but that companies should focus more on the complete transformation of their business models.
The study, which covers 12,900 companies representing 91% of the world’s market capitalisation, analyses the sustainability practices (environmental, social and governance, or ESG) of these leading companies.
The report points out that sustainability reporting practices are improving, but that significant progress remains to be made, particularly in terms of “data quality, external assurance and consistency between reporting standards”.
The OECD notes in particular that while 88% of companies report their direct emissions, only 76% publish data on indirect GHG emissions and even fewer on human and social impacts: only 26%.
Companies are increasingly committed to integrating sustainability into their corporate governance (boards of directors, specialist committees, remuneration packages): 70% of companies said that their board oversees climate-related issues, compared with 53% in 2022.
This increase is seen as positive, but it does not guarantee a complete transformation of business models, according to the OECD report, which points in particular to the energy sector: a major emitter of greenhouse gases, but which is progressing at a slow pace in terms of investing in transition technologies.
See the report: https://aeur.eu/f/j7w (Original version in French by Isalia Stieffatre)