White papers
From Sustainability Disclosure to Real Impact
From Sustainability Disclosure to Real Impact Corporate sustainability reporting has expanded rapidly. But more disclosure does not necessarily mean better decisions.
Corporate sustainability reporting has expanded rapidly. But more disclosure does not necessarily mean better decisions.
Corporate sustainability reporting has expanded rapidly. But more disclosure does not necessarily mean better decisions.
The OECD 2025 Global Corporate Sustainability Report shows that companies representing 91% of global listed market capitalisation now disclose sustainability-related information. Yet significant gaps remain in assurance, comparability, human rights reporting and the integration of sustainability risks into governance and strategy.
The challenge for boards is shifting from whether organisations report on sustainability to whether that information is reliable, material and useful for decision-making.
Global Perspectives on Corporate Sustainability
From Disclosure to Impact brings together perspectives from GAA advisors across the UK, France, Cyprus, Denmark, South Africa, Spain, Brazil and Ireland.
Drawing on the OECD’s findings, they examine sustainability through different markets and disciplines – from board oversight, human capital and double materiality to assurance, green innovation, lobbying and regional reporting gaps.
Together, the contributions explore what organisations need to do to move beyond disclosure towards stronger governance, better-quality data and measurable outcomes.
From Reporting to Board-Level Action
Is your sustainability reporting giving leadership the information it needs to make decisions? Where are assurance, governance or materiality gaps creating risk? And how should boards connect sustainability performance more directly with strategy, investment and accountability?
The paper identifies practical priorities including stronger board oversight, better assurance, greater alignment between reporting frameworks, clearer stakeholder engagement and increased support for transition finance.
Download the white paper for practical perspectives and recommendations from across the Global Advisory Alliance network.
