U.S. companies are increasingly embracing sustainability reporting, with 93% of Russell 1000 companies and nearly 100% of S&P 500 firms publishing reports in 2023, reflecting the growing importance of 环境、社会及管治 和 carbon neutral strategies. As the U.S. prepares for mandatory ESG disclosures, companies are aligning with global standards, particularly in response to regulatory developments that mirror Europe’s approach to sustainability reporting. 

According to G&A Institute’s “2024 Sustainability Reporting in Focus,” U.S. public companies are ahead of the curve, with frameworks like the Global Reporting Initiative (GRI), Sustainable Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD) driving reporting practices. SASB remains the dominant standard, with 81% of Russell 1000 companies aligning with it in 2023, compared to 78% in 2022. This steady increase highlights the rising importance of structured sustainability reporting. 

The report emphasizes that those companies proactively engaging in sustainability reporting will benefit from better preparation for impending regulations. The shift toward mandatory 环境、社会及管治 reporting is expected to increase investor confidence, operational resilience, and stakeholder trust. As regulatory measures tighten, companies already reporting will find themselves well-positioned to meet future demands, avoiding the pitfalls of delayed compliance. 

In addition to tracking reporting trends, the report analyzes sector-specific behavior across all 11 sectors of the Global Industry Classification Standard (GICS). The data reveals how companies in different industries approach carbon neutral strategies and sustainability initiatives, providing a comprehensive understanding of how corporate sustainability reporting is evolving in the U.S. 

This shift toward transparency and carbon neutral strategies is reshaping the corporate landscape, pushing U.S. companies closer to aligning with global sustainability goals. 

资料来源  

https://reportalert.info/3blmedianews/?mid=1276036 

https://www.prweb.com/releases/ga-institutes-research-shows-2023-sustainability-reporting-at-record-levels-as-us-public-companies-prepare-for-mandated-disclosure-302253934.html 

https://www.morningstar.com/news/business-wire/20240923050878/ga-institutes-research-shows-2023-sustainability-reporting-at-record-levels-as-us-public-companies-prepare-for-mandated-disclosure