The OECD Global Corporate Sustainability Report aims to support the adoption of corporate governance policies and practices that strengthen the sustainability and resilience of companies. It provides easily accessible information to help policymakers, regulators, and market participants understand how sustainability-related practices are evolving. The issues covered in this report relate to the recommendations on sustainability of the G20/OECD Principles of Corporate Governance (Chapter VI).
Chapter 1 presents policy insights based on the G20/OECD Principles of Corporate Governance and the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, to support policymakers, regulators and market participants who may consider reviewing some of their policies and practices in light of evolving market practices.
Chapter 2 compares the main features and trends in corporate sustainability globally using the OECD Corporate Sustainability dataset. It presents information, for instance, on whether companies disclose sustainability information, GHG emission reduction targets, executive remuneration linked to sustainability factors and human rights-related information. The dataset includes information on 12 900 companies disclosing sustainability-related information, representing 91% of global market capitalisation as of September 2025. Unless otherwise mentioned, all shares of companies and in market capitalisation are calculated over 44 152 listed companies worldwide with a market capitalisation of USD 125 trillion.
Chapter 3 outlines how the energy sector, as both the largest emitter of greenhouse gases and enabler of the clean energy transition, discloses material information regarding corporate sustainability, including GHG emissions and corporate governance. It dives into the disclosure practices of energy companies on GHG emissions, lobbying practices, research and development (R&D), capital expenditure, and executive remuneration. The chapter also presents findings from the analysis of 42 double materiality assessments conducted by energy companies under the first reporting cycle of the EU’s Corporate Sustainability Reporting Directive (CSRD).
This report has been developed by the Capital Markets and Financial Institutions Division of the OECD Directorate for Financial and Enterprise Affairs. It was prepared by Adriana De La Cruz, Eliot Evain-Wilkes, Valentina Cociancich and Matthis Cadeau, under the supervision of Caio de Oliveira, Head of the Sustainable Finance and Corporate Governance Team, and Serdar Çelik, Head of Division. Barbara Bijelic, Benjamin Michel and Konstantin Mann from the OECD Centre for Responsible Business Conduct prepared the sections on human rights due diligence. The authors are also grateful for comments from OECD colleagues Sebastian Abudoj, Pauline Bertrand, Thomas Dannequin, Daniel Blume, Antonio Gomes, Liv Gudmundson, Arijete Idrizi, Raphael Jachnik, Allan Jorgensen, Flora Monsaingeon‑Lavuri, John O’Shea, Nicolas Pinaud, Sara Sultan, Hitesh Tank, and Devran Zeyrek.
For a comprehensive review of regulatory frameworks on corporate sustainability – including disclosure requirements, governance arrangements and market service providers – readers are invited to consult the OECD Corporate Governance Factbook 2025.