An IFAC Content Series
As sustainability reporting continues to evolve in response to mandatory reporting requirements, global standards, and rising stakeholder expectations, the reporting ecosystem is becoming increasingly structured, standardized, and integrated. Investors, regulators, and policymakers recognize that high-quality sustainability information—and assurance over that information—is essential for informed decision-making, investor protection, and well-functioning capital markets.
The State of Play: Sustainability Disclosure and Assurance benchmarking series tracks and analyzes global sustainability reporting and assurance practices, including the extent to which companies disclose sustainability information, obtain assurance over those disclosures, the standards being used, and the providers performing assurance engagements. The new report includes six years of trends and analysis, capturing the continuing evolution of sustainability reporting and assurance across major global economies, highlighting progress toward greater consistency, comparability, and trust in sustainability-related information.
Benchmarking Global Practice
This edition of the State of Play: Sustainability Disclosure and Assurance benchmarking series now spans six years of data and analysis, providing a unique view of how sustainability reporting and assurance practices are evolving across the world's largest companies. The latest report highlights growing momentum toward more structured, standardized, and integrated sustainability reporting as companies begin adopting or preparing to adopt ISSB Standards and ESRS.
97% of companies disclosed sustainability-related information in 2024
75% of companies obtained assurance on at least some of their sustainability disclosures
Audit firms performed 59% of sustainability assurance engagements globally
77% of companies reported sustainability information within their annual or integrated reports
One-third of companies referenced the use or future use of ISSB Standards, more than double the previous year
While progress toward greater consistency is evident, sustainability reporting and assurance practices remain diverse across jurisdictions. As mandatory reporting requirements take effect and the adoption of global standards increases, continued convergence will be critical to providing investors, lenders, and other stakeholders with decision-useful, comparable, and trusted sustainability information.
Mapping Global Reporting and Assurance Practices
This map shows a global snapshot of reporting and assurance practices in 2024, including the rate of ESG assurance, the percentage companies reporting on ESG in a jurisdiction, and the percentage of assurance that is being provided by audit or affiliated firms.
Download the map to learn more.
Previous Benchmarking Reports
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The State of Play: Sustainability Disclosure and Assurance
May 12, 2025 -
The State of Play: Sustainability Disclosure & Assurance 2019-2022, Trends & Analysis
February 22, 2024 -
The State of Play: Sustainability Disclosure & Assurance 2019-2021, Trends & Analysis
February 27, 2023 -
The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis
July 28, 2022 -
The State of Play in Sustainability Assurance
June 23, 2021
The State of Play: Beyond the G20
The State of Play Beyond the G20 expands IFAC's sustainability disclosure and assurance data to 20 additional jurisdictions beyond the G20 previously reported on. The State of Play Beyond the G20 focuses on the Global South with data from three jurisdictions from Latin America, six in Africa and Middle East, and four in the Asia-Pacific region, as well as six smaller-sized economies within the European Economic Area and Switzerland.
Learn about Using ISAE 3000 (Revised) in Sustainability Assurance Engagements with IFAC's accompanying guide.