The Sustainability Governance Scorecard consists of four main pillars including board guidance, implementation & coverage, board oversight, and continuous learning. We seek to identify whether Global Sustainability Leaders set policies, build structures, and incentivize people to provide good governance (guidance and oversight) over their sustainability efforts, assess whether the coverage of their sustainability efforts is comprehensive in terms of stakeholders, value chain and geographies, and whether continuous improvement is embedded in their efforts through a learning loop. We have divided 200 GSLs into 5 Tiers based on the assessment of these criteria.

We find that there are country and sector-wise differences in sustainability governance quality. We also conclude that adopting global initiatives (ie: UNGC, GRI, SASB, IR) make reasonable differences in sustainability governance quality and can help accelerate progress towards better sustainability reporting.

SGS 2022 Country ResultsSGS 2022 Industry ResultsSGS 2022 Initiative Results SGS 2022 Top Performers in Each CountrySGS 2022 Top Performers in Each Industry