State of Corporate Sustainability Disclosure

Open For Good Corporate Disclosure

The Open For Good™ initiative provides transparent insight into the state of corporate sustainability disclosure among the S&P 500. Using publicly available data including sustainability reports and regulatory filings, Open for Good analyzes environmental, social, and governance disclosures according to a set of 16 key metrics including climate strategy and impact, diversity, and competencies of the boards of directors. We believe Open for Good’s unbiased and transparent analysis can provide insight into trends in sustainability and highlight areas for improvement.

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 for our second report on the State of Corporate Sustainability Disclosure is to dive into key topics widely discussed in the sustainability disclosures of the S&P 500: climate change strategy and impact; diversity; and CEO-to-median employee pay ratios.
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