The OECD report shows that 91% of companies listed by market capitalization are listed on the stock exchange. disclose sustainability-related information, compared to 86% in 2022. This growth reflects a gradual integration of environmental and social considerations in the strategy and business operations, especially in the industrial sectors, which account for much of the global environmental impact.especially in the industrial sectors, which account for a large part of the global environmental impact.

In Europe, a region with a strong presence of manufacturing companies, disclosure reaches 98%. 98%leading the way in compliance with the G20/OECD Corporate Governance Principles.

External verification reinforces the credibility of reports

81% of the companies that publish information on sustainability have external verification servicesa maturity indicator in the management of non-financial data. Most opt for limited verification (56%), while only 17% achieve reasonable verification.

This advance is key for industries with high environmental or energy high environmental or energy impactswhere transparency and reliability of information on emissions, investments and risks are essential to maintain the confidence of investors and society.

The energy industry, focus of the analysis

The document devotes a chapter to companies in the energy sector, highlighting that, between 2015 and 2024, tripled their dividends and share buybackswhile investment barely grew by 5%. This imbalance suggests the need to directing more capital toward clean technologies and low-carbon and low-carbon industrial processes.

The report also points out that only 55% of 55% of energy companies disclose Scope 3 emissions linked to the use of their products. Given their weight in the industrial chain, this shortcoming limits the full assessment of their contribution to the climate transition.

Advances in governance and the role of investors

Two-thirds of companies have board committees dedicated to board committees dedicated to sustainabilityand 70% of the boards oversee climate issues, an increase of 17 points over 2022. In addition, 67% link executive compensation to sustainable factors, reinforcing the coherence between strategy, performance and corporate responsibility.reinforcing the coherence between strategy, performance and corporate responsibility.

The institutional investorswhich control 47% of listed shares, are key to industrial transformation. They hold 36% of the shares in the 100 companies with the highest emissions and 37% in the leaders in green patents, which gives them a decisive role in directing capital towards innovation and efficiency.

Interoperability and transparency: challenges for the industry

The OECD recommends strengthening interoperability between disclosure frameworksThe harmonization of reporting standards, such as ISSB, ESRS and GRI, to reduce compliance costs and improve comparability across jurisdictions. For exporting industrial companies, this harmonization is essential, as it facilitates consistent and internationally recognized reporting.