Open For Good Corporate Disclosure
The Open For Good Project analyzes and rates America’s largest companies on their level of transparency based on their public disclosures of performance across the categories of Governance, People, Environment and Prosperity. Using publicly available sustainability reports and annual SEC filings, the OFG project analyses corporate disclosures across the World Economic Forum’s recently published Stakeholder Capitalism metrics in order to identify best practices, nudge better transparency and ultimately encourage better performance.
Firms have an outsized role in shaping the environmental and social trajectories of our global society. As investors, policy-makers, and the general public increasingly demand transparency to evaluate firms’ impacts, environmental, social, governance (ESG) metrics have emerged as a means to measure firms’ performance and impact. Our goal in this report is to provide a picture of the state of corporate sustainability disclosure among the biggest 300 US firms. In order to do this, we collected data on corporate sustainability disclosure using the framework developed by the World Economic Forum (WEF) organized around the four pillars of Governance, Planet, People, and Prosperity.