All Research Reports

California's Supply Chain: Current Practices & Trends in Climate Disclosure
California's Supply Chain: Current Practices & Trends in Climate Disclosure

As California looks to expand corporate climate disclosure requirements with the newly introduced Senate Bill 755 (SB 755), a groundbreaking analysis from Governance & Accountability (G&A) Institute and supporters Ceres, Carbon Accountable, and Persefoni, reveals that most of California’s largest state suppliers do not yet disclose key climate-related information. The findings have implications for the State of California’s supply chain as it pursues a goal of carbon neutrality by 2045.
Sector Study on Sustainability Materiality of the SDG Targets & GRI Indicators
Sector Study on Sustainability Materiality of the SDG Targets & GRI Indicators

Download the results of the analysis of 1,387 corporate enterprises’ materiality decisions in their sustainability reports to examine sector trends on all 91 of the GRI G4 Specific Standard Disclosures and topics related to the 17 Sustainable Development Goals (the SDGs) and their 169 targets. Forty individual sector reports including the "Top GRI Indicators / Disclosures" and "Top SDG Targets" rankings for each sector are also available for download.
Sustainability - What Matters?
Sustainability - What Matters?

Governance & Accountability Institute is pleased to present the highlights of its comprehensive "Sustainability - What Matters?" research project examining 1,246 GRI G3 and G3.1 sustainability reports in 35 sectors published in 2012 for their disclosure practices on all 84 GRI performance indicators. The objective of this report is to serve as a starting point for discussion and planning around sector-specific materiality — as seen through the lens of these 1,246 reporting organizations as well as the lens of their respective stakeholders.
Corporate ESG / Sustainability / Responsibility Reporting – Does It Matter? (2012)
Corporate ESG / Sustainability / Responsibility Reporting – Does It Matter? (2012)

G&A team members for the second year have been examining corporate sustainability and responsibility reporting trends by US-domiciled companies to explore the question -- does such reporting really matter? The research team began their research with these commonly-asked queries in mind:
Corporate ESG / Sustainability Reporting - Does it Matter? (2011)
Corporate ESG / Sustainability Reporting - Does it Matter? (2011)

Corporate Sustainability and Responsibility Performance and Reporting…does it matter to asset owners and money managers? To ESG researchers and analysts…reputation raters & rankers…”best of” list compilers? Who cares about corporate ESG performance reporting?