Further to its previous article: “Five Sustainability and Human Capital Disclosure Trends,” which we reported on here, DiversIQ released a full report detailing its analysis of proxy disclosures across all sustainability-related disclosures covering workforce representation, employee development, pay equity, and the board of directors.
Among other newly revealed findings, 74% of the S&P 100; 80% of the S&P 500; and 71% of the Russell 1000 had released sustainability reports as of October 3 compared to 91%; 88%, and 80% respectively, in 2024. Page 9 of the report shows the prevalence of reporting by industry and index. The report further notes that some companies have removed their prior year sustainability reports and webpages entirely
Inclusion of “ESG” in sustainability report titles declined measurably year-over-year and since its peak use in 2022 for each of the S&P 100, S&P 500, Russell 1000, and S&P 1500, as shown here:
The report depicts the prevalence for each of the analyzed disclosures by year and industry since 2021.