Reporting Matters 2026 (WBCSD): Only 33% of companies say targets are on track

Although sustainability reporting has matured, new analysis (the 2026 edition of the Reporting Matters study), from the World Business Council for Sustainable Development (WBCSD) has found that boards and investors may not see the data they need to drive better decisions.

The Reporting Matters 2026 – Insights and trends report explores data drawn from the review of sustainability information of 194 global companies. It frames findings through three pertinent questions:

How do companies describe their operating context and set priorities?
How do companies integrate sustainability into strategy and decision-making?
How do companies demonstrate progress, impact and accountability?

Three themes stand out across this year’s assessment of 194 company reports.:

Materiality is a cornerstone of sustainability reporting

92% use a materiality assessment to determine material topics
78% explicitly apply double materiality
49% clearly link it to enterprise risk management

Sustainability strategies provide context and reflect material priorities

93% include a company-specific sustainability strategy informed by materiality and operating context, and aligned with corporate strategy

Evidence of implementation and impact continue to develop

60% provide a transition plan including governance, incentives and progress reporting
51% disclose sustainability-related financial information
33% clearly report if targets are on track and 45% are transparent about areas of underperformance

Download the full report (pdf)