Corporate Climate Disclosures and Practices: Risk, Emissions, and Targets
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Corporate Climate Disclosures and Practices: Risk, Emissions, and Targets

17 April 2025 / Report

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As climate risks intensify, more companies are embedding emissions reduction and climate governance into core strategy. This report analyzes 2021–2024 climate disclosures across the Russell 3000 and S&P 500, highlighting trends in greenhouse gas (GHG) reporting, target setting, regulatory prepardedness, and board oversight. While based in the US, many firms—especially those in the S&P 500—operate globally under multiple regulatory regimes.

As climate risks intensify, more companies are embedding emissions reduction and climate governance into core strategy. This report analyzes 2021–2024 climate disclosures across the Russell 3000 and S&P 500, highlighting trends in greenhouse gas (GHG) reporting, target setting, regulatory prepardedness, and board oversight. While based in the US, many firms—especially those in the S&P 500—operate globally under multiple regulatory regimes.

Author

Andrew Jones, PhD

Andrew Jones, PhD Andrew Jones, PhD

Principal Researcher, Governance & Sustainability …
The Conference Board

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