From disclosure to impact: why sustainability still fails to drive real decisions
What the OECD data reveals -and where companies are still getting it wrong
Sustainability reporting has expanded rapidly across global markets. Most companies now disclose sustainability data. But more reporting has not led to better decisions. Boards still face a gap between what is reported and what is actionable.
This white paper builds on the OECD Global Corporate Sustainability Report and brings together
reflections from Global Advisory Alliance advisors across regions and sectors.
It highlights where current approaches fall short.Data is available, but not decision-ready.
- Risks are identified, but not treated as financial priorities.
- Governance structures exist, but do not always drive outcomes.
- The result is a disconnect between disclosure and real business performance.
For leadership teams, the question is no longer how to report. It is how to use sustainability to make better decisions on risk, cost, and growth.
Learn more below and explore the attached reports.
Challenges
More companies are reporting sustainability data, but few are using it to make better decisions.
Solutions
Leading companies are shifting from reporting to decision-useful sustainability.
Results
Companies that close this gap gain resilience, clarity, and competitive advantage.
Download the report
From Disclosure to Impact
Download the report to understand how to move from reporting to better decision-making.
- Sustainability disclosure now covers 91% of global market capitalisation, but far fewer companies translate this into decision-making.
- Climate risk is financially material for companies representing 65% of global market value, yet many still treat it as a reporting exercise rather than a strategic priority.
- Boards are increasingly involved, with 70% of companies overseeing climate issues at board level, up from 53% in 2022.
- Executive pay is shifting, with 67% of companies linking compensation to sustainability factors, signalling growing integration into performance management.
- Investment signals remain misaligned, as capital flows do not clearly favour companies developing green technologies over high emitters.
GAA Board & Executive Briefing
A focused 90-minute session designed for board members and senior executives.You address the most pressing questions around sustainability and its impact on your business.We focus on where sustainability affects:risk, cost, growth, and access to capital and clients.You leave with clear, actionable priorities to strengthen decision-making at leadership level.
10-day governance diagnostic
You receive a structured review of how sustainability is embedded across your strategy, operations, and governance.The assessment focuses on:data quality, decision-usefulness, risk integration, and alignment with financial priorities.You get a concise memo with practical recommendations your leadership team can act on immediately.
Meet our expert team of advisors
Work with seasoned advisors who’ve led change at the highest levels. Each member of the Global Advisory Alliance brings real-world experience and practical insight - giving you direct access to the expertise you need, without the layers you don’t.
Access board-level governance and sustainability expertise
Through the Global Advisory Alliance, you gain direct access to senior, independent advisors with deep institutional experience in governance, sustainable finance, and transformation. GAA brings together a global network of board-level professionals who combine strategic insight with hands-on execution across regions and sectors. You benefit from coordinated expertise that helps translate global standards into practical governance, investment, and reporting frameworks that work in the real world.
