September 16, 2026
2026 Sustainability Reporting In Focus
Largest U.S. Companies Stacking New Standards and Assuring More Data, Even as Reporting Ebbs
86% of Russell 1000®, 94% of S&P 500® Published Sustainability Reports in 2025, Both Slightly Lower Than in 2024
G&A Institute is pleased to present the 15th annual edition of our research tracking sustainability reporting practices by the largest U.S. publicly-traded companies.
G&A’s 2026 Sustainability Reporting in Focus analyzes our detailed study of companies in the S&P 500® Index and the Russell 1000® Index. The results show that in the past two years, growth in sustainability reporting stalled, although the percentage of reporters remained high.
What you’ll find in this report:
Who reported – percentage of companies on the Russell 1000 overall and breakdowns by company size and sector
How reporting levels changed in the past year
Which standards and frameworks were used more than last year, and which were used less – with nuances by company size and sector
Analysis by G&A leaders of evolutions in corporate sustainability reporting, how companies responded to the uncertainty that marked 2025, and what’s next in corporate sustainability reporting
Summary of findings:
Corporate sustainability disclosure expanded steadily from 2011-2023, reaching the vast majority of the largest companies in the U.S. However, today’s report announces that in the past two years growth in reporting has stalled, although the percentage of reporters remained high, especially among the largest companies.
Despite an ebb in the number of companies reporting, many of the shifts in 2025 signaled growing maturity of how companies reported. G&A’s analysts observed a greater emphasis on the quality of sustainability data, evidence-based commitments, and consistency in tracking and reporting.
September 1, 2026
