Global Impact Report - All Industries Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that biodiversity accountability presents mounting challenges for enterprises worldwide, with the inability to measure impact across complex value chains creating significant risks for businesses adhering to GRI biodiversity standards. The report reveals that as indirect impacts often remain unreported, accountability is undermined, while extinction accounting emerges as a structured method for businesses to address biodiversity loss and measure environmental impact. Leading companies implementing proactive biodiversity strategies are demonstrating growing recognition of both financial materiality and impact materiality in line with evolving global frameworks.

This report analyses thousands of sustainability disclosures from 20 leading entities across global industries, including key players from all sectors covered in our quarterly report series. Published in Q225 as part of a quarterly series, it also includes disclosures from numerous Global South entities across manufacturing, energy, materials and services sectors. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, particularly for organisations implementing comprehensive biodiversity accountability practices and conducting thorough materiality assessment processes while integrating ESG frameworks aligned with the Kunming-Montreal Global Biodiversity Framework.