Recalibration, Not Retreat: U.S. Sustainability Disclosure in Five Charts

The past two years have tested corporate sustainability programs in the United States. Scrutiny has sharpened inside organizations weighing cost and competing priorities, and in the public arena, where sustainability has become a contested feature of policy and political debate. For corporate practitioners, the central question is a practical one: how are companies responding?

The data offers a clearer answer than the headlines suggest. Disclosure practices are considerably more established than a decade ago, and prevalence across most indicators confirms it. Momentum has cooled from the peak years, but the picture is one of recalibration rather than retreat – continued growth across many topics, selective and strategic expansion in others, and measured declines in a few, most visibly within human capital management.

Download the report to discover:

• Key insights: a data-driven look into how U.S. corporate sustainability is recalibrating across five areas: climate, environmental management, human rights and supply chain, human capital and sustainability frameworks.
• Unpacking disclosure trends: why companies of different sizes are largely holding steady in their sustainability disclosures despite shifting pressures.
• Investor Application: an empirical look into how companies are making sustainability decisions in 2026.