November 16, 2021
2021 Sustainability Reporting In Focus
92% of the S&P 500® and 70% of the Russell 1000® Published Sustainability Reports in 2020, G&A Research Shows
10th Anniversary Report Finds All-Time Highs for Sustainability Reporting of Largest U.S. Public Companies
Governance & Accountability Institute (G&A) is pleased to share the 10th anniversary edition of its research series, Sustainability Reporting in Focus, which tracks the reporting trends of the largest U.S. publicly traded companies. The 2021 report reveals record-high levels of sustainability disclosure in both the S&P 500 and Russell 1000 indices, demonstrating that sustainability reporting has firmly become a best practice across corporate America.
Key Findings
92% of S&P 500 companies published a sustainability report in 2020, up from 90% in 2019.
70% of Russell 1000 companies reported in 2020, up from 65% in 2019.
The smallest half by market cap of the Russell 1000 rose to 49% reporting in 2020, compared to 39% in 2019, showing rapid adoption among mid-cap firms.
When G&A began tracking S&P 500 companies in 2011, only 20% reported; today, just 8% remain non-reporters.
The 2021 research also features breakdowns by sector, use of frameworks and standards (GRI, SASB, TCFD), alignment with the UN SDGs, and trends in assurance and survey reporting (CDP, CSA/DJSI).
Summary
A decade of research by G&A Institute highlights the remarkable shift in sustainability reporting among U.S. public companies. In 2011, the majority of S&P 500 companies were not reporting; by 2020, reporting had become nearly universal. The Russell 1000 has shown steady progress as well, with mid-cap companies in particular catching up to large-cap peers. The findings underscore how investor expectations, regulatory momentum, and stakeholder demand have made ESG disclosure a standard practice in corporate communications and strategy.
What You’ll Learn
This 10th anniversary edition of G&A’s Sustainability Reporting in Focus report provides a comprehensive view of the state of U.S. corporate sustainability reporting. You’ll learn how adoption rates have evolved across both large-cap and mid-cap companies, how companies are engaging with leading frameworks like GRI, SASB, and TCFD, and the extent to which alignment with the UN SDGs and assurance practices are shaping disclosures. The report offers insights into the dramatic transformation of ESG reporting over the past decade—and where it’s headed next.
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