WBCSD report reveals gap in corporate sustainability target tracking

A report by the World Business Council for Sustainable Development (WBCSD) indicates that while most major companies have established sustainability frameworks, there is a significant gap in tracking progress. The ‘Reporting Matters 2026’ assessment, which reviewed public information from 194 member companies across the Americas, Asia-Pacific, Europe, the Middle East, and Africa, found that 97% of companies have set targets linked to material sustainability issues.

However, only 33% of these companies clearly report whether those targets are currently on track. The findings also highlight a lack of financial integration, with only 16% of assessed companies showing evidence that different transition levers receive financial assessment. While over 90% of companies report having a company-specific sustainability strategy, only 49% clearly explain how materiality assessments are integrated into enterprise risk management.