The State of Play: Sustainability Disclosure & Assurance 2019-2022, Trends & Analysis

This benchmarking study captures and analyzes the extent to which companies are reporting and obtaining assurance over their sustainability disclosures, which assurance standards are being used, and which companies are providing the assurance service. 

For the fourth consecutive year, our State of Play analysis indicates that while the frequency of reporting ESG information is very high and the incidence of assurance is on an upward trend, there continues to be a meaningful difference between reporting and assurance rates.

• 98% of companies reviewed reported some level of detail on sustainability.
• 69% of companies that report obtained assurance on at least some of their sustainability disclosures.
• The mix of reporting standards used by companies remains fragmented.

As disclosure and assurance practices continue to mature, the use of varying sustainability standards and frameworks continues to make it difficult for investors, lenders, and other stakeholders to find consistent and comparable sustainability information.