91% of companies by market capitalization worldwide already disclose sustainability data

This is highlighted in the Global Corporate Sustainability Report 2025 by the OECD, which analyzes thousands of companies across various sectors and countries.

Why is this important for Ukraine?

In times of war and recovery, trust in business begins with transparency.

The ESG approach can help Ukrainian companies attract international partners and financing.

Social responsibility is the foundation of resilient teams and corporate culture.

Key findings:

Sustainable development is becoming part of corporate governance

An increasing number of companies assign responsibility for sustainability issues to boards of directors and committees.

ESG reporting covers almost the entire market

In 2024, 91% of companies by market capitalization disclosed sustainability data.

Executives receive bonuses linked to sustainability goalsIn 40–70% of companies, part of top management’s variable compensation is now tied to ESG metrics.

The energy sector is moving toward transparency

Almost all companies report Scope 1 and 2 emissions, while Scope 3 remains a challenge.

Data verification has become the normIn most regions, 75–85% of companies undergo independent assurance of their ESG reports, even where it is not legally required.

What should you know?

1. Sustainable development is not a trend, but the new norm of corporate reporting
2. ESG is a tool for managing risks and reputation, not just an investor requirement
3. Companies that integrate sustainability into management processes improve access to financing
4. Social aspects — well-being, inclusion, and human development — become especially important during crises

What should be done now?

1. Conduct an ESG integration audit in your company
2. Identify key sustainability areas — environment, people, governance
3. Start incorporating ESG metrics into internal reporting
4. Build a sustainability culture through training, communication, and leadership

Source: https://www.oecd.org/.../global-corporate-sustainability...