Environmental data from energy bills, purchasing records and production systems affects costs, investment decisions and the credibility of published company information. These sustainability reporting trends for 2026 show how businesses collect, disclose and verify that information, and where gaps remain between publishing data and using it effectively.
This collection brings together 25 findings from KPMG, WBCSD, CDP, PwC, the IAASB, EU institutions and the German Bundestag. Each section identifies the relevant population and reporting period, helping researchers, journalists and business leaders use the figures accurately.
For companies, the practical question extends beyond producing a report. A reliable approach to preparing a CSRD report connects disclosures with the underlying information needed for operational analysis, assurance and financial decisions.
How to read these sustainability reporting trends
This article was compiled as of October 19, 2026. The year in the title identifies the edition of this collection. It does not mean every statistic describes activity during 2026. Several studies published in 2026 analyse company disclosures from earlier periods.
Report reviews and executive surveys also measure different things. A review records information found in published documents. A survey captures respondents’ experiences, expectations or stated intentions. Neither establishes that a company has improved its environmental performance simply because it publishes information.
| Research | Edition or reference period | Research population |
|---|---|---|
| KPMG Survey of Sustainability Reporting | 2024 edition | 5,800 companies across 58 countries and jurisdictions, plus the G250 |
| Council of the EU, Omnibus I Directive (EU) 2026/470 | Final approval, February 2026 | Companies within the scope of the CSRD |
| WBCSD Reporting Matters | 2025 edition | 185 companies’ sustainability disclosures |
| CDP disclosure factsheet and A List | 2025 disclosure cycle | Organisations disclosing and companies assessed through CDP |
| PwC Global Sustainability Reporting Survey | 2025 survey | 496 executives and senior professionals across 40 countries and territories |
| PwC Global Investor Survey | 2025 survey | 1,074 investment professionals across 26 countries and territories |
| European Commission, revised ESRS | Adopted July 2026 | Mandatory and total ESRS datapoints |
| German Bundestag, Legal Affairs Committee | April 2026 hearing | German companies subject to sustainability reporting |
| IAASB ISSA 5000 adoption tracker | September 2026 update | Jurisdictions adopting ISSA 5000 or a local equivalent |
Original sources appear alongside the relevant findings. Where several statistics come from one study, the later entries refer back to that source. Editorial interpretation and calculations are identified separately.
The same discipline applies to collecting company data consistently. A useful number needs a defined boundary, period and method before it can support a comparison.
Citation tip: Keep the percentage, population, data year and source together. Do not turn a system-specific count into a worldwide total.
How the population of reporting companies is changing
CSRD now applies above 1,000 employees and €450 million turnover
The Omnibus I Directive (EU) 2026/470 narrows the CSRD to companies with more than 1,000 employees and above €450 million net annual turnover. Non-EU groups are covered only above €450 million of EU turnover, with an EU subsidiary or branch generating more than €200 million. Both thresholds are set out in the Council’s final approval of the simplification package.
About 2,500 German companies remain in scope, down from 17,000
According to the summary of the April 2026 hearing in the Bundestag’s Legal Affairs Committee, around 2,500 German companies are expected to remain subject to sustainability reporting after Omnibus I, compared with 17,000 previously. The figure is an estimate discussed during the legislative process for Germany’s CSRD implementation act.
Nearly 11,000 SMEs disclose through CDP’s dedicated questionnaire
While the mandatory perimeter is narrowing, voluntary disclosure by smaller businesses continues. CDP reports that nearly 11,000 small and medium-sized companies disclosed through its SME questionnaire in 2025, the questionnaire’s second year. The figure comes from the CDP Disclosure Data Factsheet linked in the CDP section below.
Our interpretation is that the reporting population is splitting in two. Fewer companies face mandatory CSRD reporting, while many smaller businesses still prepare environmental data because customers, lenders or programmes such as CDP ask for it.
The German and CDP figures should not be compared directly. One is an official estimate of a legal perimeter, the other a count of voluntary disclosers in a single system. For smaller companies, a more useful comparison involves businesses with similar operations, locations and customer requirements rather than the largest global groups.
How Dcycle connects environmental data with reporting and decisions
Industry statistics provide context. Managing an individual business requires a traceable connection between source documents, calculations and the decisions they inform. Dcycle structures environmental information that already exists in invoices, consumption records, purchasing files and supplier documents.
The objective is to make that information reusable. A verified consumption figure can support an emissions inventory, a published disclosure and an internal assessment of energy costs. Keeping those uses connected helps teams investigate differences rather than repeatedly rebuilding the same dataset.
Bring existing information into a shared structure
With automated data collection, teams can bring information from documents, spreadsheets and connected systems into a common structure. Records can be associated with the relevant entity, location and period.
That context matters when a site’s energy consumption changes. Teams need to understand whether the difference reflects production volumes, missing records or actual efficiency. An annual total alone cannot explain the cause.
Keep sources and changes traceable
Evidence management and traceability connect information with its source and processing history. This supports questions about which document supplied a value, which factor was applied and how a calculation changed.
Finance can use the same foundation when assessing an investment, while reviewers can inspect the evidence behind a disclosure. The platform supports this preparation; an independent assurance engagement still has its own scope, procedures and professional judgement.
Reuse information across different outputs
Dcycle supports multiple frameworks from a shared data foundation. The same activity record can inform different outputs while the applicable methods and reporting boundaries remain identifiable.
For example, electricity consumption can contribute to a carbon inventory and an internal comparison of sites. Teams still need to define the appropriate emissions method, organisational boundary and treatment of estimates for each use.
The practical benefit comes from connecting reporting, cost analysis and operational decisions to consistent information. Framework mapping does not remove the need to decide what is material or whether a particular disclosure requirement applies.
Connect source records, calculations and evidence once, then reuse governed environmental data across reporting, assurance and operational decisions.
See Dcycle in actionSustainability assurance statistics
24 jurisdictions have adopted ISSA 5000 or a local equivalent
The IAASB’s ISSA 5000 adoption tracker, updated in September 2026, lists 24 jurisdictions that have adopted the global sustainability assurance standard or a local equivalent, including Australia, Brazil, Canada, Japan, Malaysia and the United Kingdom. A further 24 jurisdictions, including Germany, Singapore and the United States, are listed as adoption in progress. Adoption status does not mean every engagement in those markets already follows the standard.
ISSA 5000 applies to periods beginning on or after 15 December 2026
Unless a jurisdiction sets a different date, adoption applies to assurance engagements on sustainability information reported for periods beginning on or after 15 December 2026, with early application permitted. Several EU Member States are waiting for the European Commission’s delegated act on mandatory limited assurance standards, which the IAASB notes will be based on ISSA 5000.
For businesses preparing evidence, the applicable standard matters. Teams should specify the metrics, entities and periods covered by an engagement before assuming that a published assurance statement covers the complete report.
A data room for assurance preparation can organise calculations, evidence and approvals around those requirements. This makes it easier to identify missing documentation before the review begins.
For emissions information, choosing a carbon footprint assurance provider should also involve checking methodological expertise and coverage. A narrowly scoped engagement should be described accordingly when communicating the results.
Materiality and international standards statistics
83% of WBCSD-reviewed reports disclose double materiality assessments
Of the 185 disclosures reviewed in WBCSD’s Reporting Matters 2025, 83% disclose double materiality assessments.
A double materiality assessment considers both impacts and financial risks or opportunities. Comparing the quality of assessments requires more than checking whether the term appears. Relevant questions include how topics were selected, whose perspectives were considered and how thresholds were determined.
48% show CSRD alignment or preparation
Within WBCSD’s reviewed reports, 48% indicate alignment with or preparation for CSRD. This combined measure does not establish full legal compliance.
Revised ESRS cut mandatory datapoints by more than 60%
The European Commission adopted the revised ESRS on 3 July 2026. According to the Commission’s announcement, they reduce mandatory datapoints by over 60% and total datapoints by more than 70%, with reporting costs expected to fall by over 30% per company. A smaller set of datapoints does not change the need for traceable source data behind each disclosure.
For international groups, interoperability between ESRS and IFRS S1/S2 remains a practical data question. Common information can serve different disclosures, provided differences in materiality, scope and local requirements remain visible.
Before reusing a number, teams should check what the receiving framework asks for. Similar terminology can conceal different boundaries, assumptions or presentation requirements.
Climate target and biodiversity reporting statistics
95% of reporting G250 companies publish carbon reduction targets
KPMG’s 2024 finding measures published targets. It does not establish that the targets have been achieved.
80% of reporting N100 companies publish carbon reduction targets
The KPMG chart identifies 4,581 reporting N100 companies as its base, rather than the full research population.
Both figures appear on pages 51 and 52 of KPMG’s Survey of Sustainability Reporting 2024. Consistent carbon footprint measurement helps connect targets with baseline emissions and subsequent results.
49% of reporting N100 companies address biodiversity risks
This figure concerns reporting on biodiversity loss and nature as a business risk. Its population is the reporting N100 subset in KPMG’s 2024 study, shown on page 58.
Disclosure frequency and environmental outcomes answer different questions. To assess progress against a target, a reader needs comparable performance data, an explanation of boundary changes and information about implemented measures.
Nature-related analysis can also require information that cannot be expressed through a single group total. The discussion of biodiversity under ESRS E4 explains why location, dependencies and supply chain exposure matter when interpreting these issues.
CDP environmental disclosure statistics
More than 22,100 companies disclose through CDP in 2025
CDP records over 22,100 disclosing companies for 2025 in its Disclosure Data Factsheet, published in January 2026. This counts participation within CDP, rather than all sustainability reports published worldwide.
More than 4,400 companies disclose through CDP for the first time
The same factsheet identifies over 4,400 first-time corporate disclosers in 2025. These are new CDP participants, not necessarily companies publishing environmental information for the first time anywhere.
Structured Scope 3 data collection for CDP is particularly useful when purchasing records and supplier information support several requests. Teams should retain the source and quality of each input so an estimate is distinguishable from supplier-specific information.
Approximately 45,000 suppliers receive disclosure requests
More than 270 major buyers requested disclosure from approximately 45,000 suppliers through CDP’s Supply Chain programme in 2025. The figure describes suppliers asked to disclose, not completed responses.
For procurement teams, this highlights the importance of coordinated supplier engagement and emissions data. Tracking requests alone is insufficient. Teams also need to know which suppliers responded and whether their information supports the intended calculation.
899 companies reach the 2025 Corporate A List
The CDP 2025 A List results identify 899 companies, approximately 5% of the nearly 20,000 companies scored. Scored companies and all disclosing companies are different populations. An A score does not certify carbon neutrality or zero emissions.
Strategy, implementation and governance statistics
92% of WBCSD-reviewed reports demonstrate strategic integration
In its 2025 review, WBCSD identifies integration of sustainability into corporate strategy in 92% of disclosures.
71% provide execution roadmaps or financial impact information
WBCSD identifies these features in 71% of reports. Our calculation puts the difference between the two percentages at 21 percentage points. It is not a measure of failed strategies.
For management decisions, the useful connection is between commitments, budgets and actions. A shared foundation for finance and environmental information can help teams compare planned measures with consumption, costs and expected outcomes.
66% disclose board-level expertise or training
Two-thirds of the reviewed reports disclose board-level sustainability expertise or training.
39% assign responsibilities to individual board positions
WBCSD identifies this allocation in 39% of reports. All four figures in this section come from Reporting Matters 2025.
Governance structures and clear responsibilities should connect leadership oversight with the people who own operational information. National governance arrangements differ, so the term “board” should be interpreted within the relevant jurisdiction.
Our editorial takeaway is a practical control question. Can each material metric be assigned to someone who can explain its source, calculation and changes? A general oversight responsibility does not, by itself, answer that question.
Spreadsheet, AI and assurance readiness statistics
87% still rely on spreadsheets
PwC reports that 87% of respondents use spreadsheets for sustainability reporting to a moderate, large or very large extent. Its 2026 briefing for sustainability leaders attributes the figure to the 2025 Global Sustainability Reporting Survey.
Spreadsheets can be part of a controlled process. The relevant questions concern ownership, version management, access and calculation controls. Connecting existing business systems can reduce manual transfers, while still requiring checks on completeness and accuracy.
AI use increases from 11% to 28%
The PwC Global Sustainability Reporting Survey 2025 reports AI use rising from 11% in the previous year to 28%. The current survey covers 496 executives and senior professionals. This comparison does not track the adoption journey of every individual company.
Our calculation gives an increase of 17 percentage points. The figure does not establish an equivalent reduction in costs or errors. Businesses assessing automated CSRD data and disclosure processes should measure time saved, corrections and review effort separately.
37% would have involved assurance practitioners earlier
Among PwC respondents whose companies had already reported, 37% identify earlier engagement with an assurance practitioner as something that would have improved readiness. The figure applies to that subgroup, rather than all respondents.
For data collection across departments, the practical implication is to agree evidence requirements and responsibilities early. Editing the final narrative cannot fully compensate for missing source records or undocumented calculations.
Investor demand for sustainability information
84% say companies should maintain or increase climate adaptation investment
In the PwC Global Investor Survey 2025, 84% of investors believe companies should maintain or increase their investment in climate adaptation, despite political pressures. Europe-based investors are markedly more likely to call for an increase (65%, compared with 50% for investors based elsewhere). The study surveys 1,074 investment professionals and measures their views.
61% would increase investment in companies using data for efficiency
61% say they would at least moderately increase investment in companies using sustainability data to improve efficiency. This is a stated intention, rather than measured investment flows or a commitment to a particular company.
67% would increase investment in companies addressing energy demand or infrastructure
67% express at least moderate willingness to increase investment in these companies. All three findings come from PwC’s September and October 2025 investor survey.
For a financial perspective on environmental information, the connection with the business model matters. A consumption figure becomes more useful when read alongside production volumes, energy prices, capital requirements and expected operational changes.
How to cite and reuse these statistics
A citation should preserve the number, research population, data year and original source. For example, CDP’s participation figure describes companies using that disclosure system during 2025. Recasting it as the total number of companies reporting worldwide would expand the finding beyond what the source supports.
Compare like with like. Suppliers receiving requests are not the same as suppliers submitting responses. Published climate targets do not establish achieved emissions reductions. A change in percentage points also differs from relative percentage growth.
This collection is not an original representative business survey. Its contribution is the selection, source checking and interpretation of published findings. Attribute individual statistics to their primary studies. If you reference this collection’s analysis or organisation of the evidence, you can additionally cite this article.
For figures used repeatedly, maintain a source register. Record the study title, publication date, data year, population, original URL and relevant page number. Add the date you last checked it. This makes it easier to distinguish a genuine change from a revised sample or definition when updating the material.
Keep market comparisons separate from your own investment case. Widespread adoption of a technology does not establish that every business will benefit equally. An internal assessment should examine existing effort, manual handovers, correction rates and reuse of checked information before estimating potential savings.
Practical tip: Keep a source register with the study, publication date, data year, population, URL, relevant page and last verification date.
Turning reporting benchmarks into operational measures
These studies provide market context. Individual businesses also need measures of their own data coverage, processing time and corrections. Useful examples include the proportion of locations supplying complete records and the frequency of changes to previously approved metrics.
Dcycle supports a shared data foundation for these assessments, published disclosures and operational decisions. To explore how your sources, calculations and outputs can work together, request a demo.
Turn reporting benchmarks into a governed environmental data workflow for finance, operations, auditors and reporting teams.
Request a demoFrequently asked questions (FAQs)
How many companies publish sustainability reports?
The studies reviewed here do not establish a single worldwide total. They examine different populations and disclosure systems. Any reliable answer needs to specify the sample, period and definition of reporting used by the source.
Why does a 2026 trends article include older data?
International studies often appear after the company disclosures they analyse. Publication year and reporting period can therefore differ. This article distinguishes them where relevant rather than presenting every finding as a measurement of activity during 2026.
Does sustainability assurance mean every disclosure has been checked?
No. Engagements can differ in scope, assurance level and the metrics covered. A study may count assurance even when only selected disclosures are included. Read the accompanying assurance statement to understand a specific engagement.
Which figures are useful for a board presentation?
Choose findings that relate to the decision being considered. Spreadsheet dependence and assurance readiness can inform a data project discussion. For investment decisions, supplement market statistics with company-specific analysis of effort, consumption, costs and expected results.
Can I cite these sustainability reporting figures?
Yes. Identify the original source, data year and population. Label your own calculations and interpretations clearly. Use the linked studies to confirm definitions and limitations before publishing, particularly when a source may have been updated.
