THIS EXECUTIVE BRIEFIENG TOOK PLACE ON

February 1, 2026

From disclosure to impact: why sustainability still fails to drive real decisions

Duration

1 hour

Speakers

6

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Delivery

Online

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Resources
  • 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.



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    • More companies are reporting sustainability data, but few are using it to make better decisions.

    Disclosure now covers most of the market, yet data remains inconsistent, weakly assured, and difficult to translate into action. Boards oversee sustainability risks, but often rely on incomplete information, creating blind spots in areas such as climate, human capital, and supply chains. At the same time, companies identify environmental and social impacts but fail to treat them as financial risks, exposing themselves to regulatory, operational, and reputational costs.

    Solutions
    Leading companies are shifting from reporting to decision-useful sustainability.

    This means improving data quality and assurance, aligning sustainability with financial and strategic priorities, and embedding oversight at board and executive level. It requires connecting risk, incentives, and performance — linking executive pay, strengthening governance, and integrating sustainability into capital allocation and operations. Framework alignment, better assurance, and clearer accountability enable leaders to move from fragmented reporting to informed decision-making.

    Results
    Companies that close this gap gain resilience, clarity, and competitive advantage.

    They make decisions based on reliable data, anticipate risks earlier, and align sustainability with growth and value creation. They improve access to capital, strengthen stakeholder trust, and position themselves ahead of regulatory and market shifts. Instead of treating sustainability as compliance, they use it as a tool to improve performance, manage risk, and capture emerging opportunities.

    Download The Report
    From Disclosure to Impact

    This white paper brings together insights from the OECD Global Corporate Sustainability Report and reflections from Global Advisory Alliance advisors.It highlights where companies are exposed, where opportunities are being missed, and what leadership teams can do differently.If you are making decisions on risk, cost, or growth, this will give you a clearer view of what is changing - and where to act.Download the report to understand how to move from reporting to better decision-making.

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