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Sustainable Business

Corporate Sustainability Reports

Although climate-related disclosures are not yet required in SEC filings, many companies already include relevant information in their 10-K filings and publish sustainability reports on their investor relations websites. Sustainability reports can also be found using directories and aggregated lists, some of which are listed below.

The coverage and depth of sustainability reporting is very inconsistent. In 2021, Harvard Law School reported 18 unique titles for sustainability reports published by S&P 500 companies. The publications range from 12 to 243 pages in length with widely varying content and format. 

Company Websites & Filings

Public companies' investor relations webpages provide access to company reports - including its annual report, or 10-K, and quarterly filings (10-Q). While not yet required, 10-K reports often include disclosures or narrative information related to sustainability. Some companies also provide sustainability-specific reports or webpages discussing their efforts towards climate change, DEI, and other CSR-related topics.

A simple Google search for the company name + "investor relations" can help you locate these resources on a company website.

Tips for Searching the 10-K (from ACRL-BRASS)

  • Company statements related to social and environmental efforts often appear under "Part 1, Item 1: Business," section of the 10-K, which addresses the company's operations.
  • Social and governance efforts may appear under headings such as "Human Capital Management," "Culture," 'Diversity, Equity and Inclusion," or "Equity, Equality, Diversity and Inclusion."
  • Statements and updates related to the company's environmental consciousness may appear under headings such as "Sustainability" or "Environmental Matters."
  • Words and phrases for searching environmental efforts and issues within a 10-K include: "environmental," "pollution", "emissions," "energy," "sustainability," "recycling."
  • Words and phrases for searching social efforts and issues include: "equity," "equality," "diversity," "inclusion," "social justice," "gender," "race" "DE&I," EED&I".

Sustainability Report Directories and Databases

Sustainability Rankings

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