Report: Standardization of sustainability reporting improves, but obstacles remain
July 02, 2026
An updated annual report describes global sustainability reporting as “transitioning from a fragmented landscape toward one that is increasingly structured, standardized and integrated.”
However, the report notes that the transition “may continue to be challenged by shifting geopolitical and regulatory sentiment within some of the world’s largest economies.”
The report from the International Federation of Accountants, and the AICPA and CIMA, The State of Play: Sustainability Disclosure and Assurance, collected data from the 100 largest companies in six featured jurisdictions (including the U.S.) and the 50 largest companies in 16 other jurisdictions.
The report found that 97% of companies disclosed some sustainability information in 2024, with 75% obtaining some level of assurance and 59% trusting audit firms as their assurance providers, up from 55% in 2023.
Ninety-five of the top 100 U.S. companies disclosed sustainability data in 2024, close to the global average but down from 100% in 2023. The U.S. remained ahead of the curve with 88% of disclosing companies obtaining some level of assurance, but that dropped from 90% the prior year. See more findings.
