The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Sat, 04 Apr 2026 11:30:51 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Corporate Sustainability: Emissions, Governance, and the Energy Transition – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Corporate Sustainability: Emissions, Governance, and the Energy Transition https://corpgov.law.harvard.edu/2025/12/27/corporate-sustainability-emissions-governance-and-the-energy-transition/?utm_source=rss&utm_medium=rss&utm_campaign=corporate-sustainability-emissions-governance-and-the-energy-transition https://corpgov.law.harvard.edu/2025/12/27/corporate-sustainability-emissions-governance-and-the-energy-transition/#respond Sat, 27 Dec 2025 12:30:58 +0000 https://corpgov.law.harvard.edu/?p=178069?d=20251223121820EST Posted by Adriana De La Cruz, Eliot Evain-Wilkes, and Valentina Cociancich, OECD, on Saturday, December 27, 2025
Editor's Note:

Adriana De La Cruz, Eliot Evain-Wilkes, and Valentina Cociancich are Policy Analysts at OECD. This post is based on an OECD memorandum by Ms. Cruz, Mr. Evain-Wilkes, Ms. Cociancich, Caio de Oliveira, and Matthis Cadeau.

Sustainability-related disclosure. Over the past two years, sustainability-related disclosure has expanded, rising from companies representing 86% of global market capitalisation in 2022 to 91% in 2024. This reflects continued demand for such information from investors. However, the absolute number of companies disclosing sustainability information – 12 900 – remains only a moderate share of the 44 152 listed companies worldwide. Energy companies have the highest rate of disclosure, covering 94% of the industry’s market capitalisation; the real estate sector has the lowest share at 78%.

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