A new analysis of 1,000 publicly listed companies by GRI finds a major disconnect between corporate discussion of air pollution and the actual measurement and disclosure of harmful emissions.

Why it matters: For consultants and their clients, this gap represents a growing risk in an era of heightened ESG scrutiny. While companies acknowledge the issue, the lack of hard data can undermine sustainability claims, attract regulatory attention, and create vulnerabilities with investors demanding transparent, quantifiable impact reporting.

By the numbers: The study, which reviewed 2023-2024 sustainability reports, found that companies talk about air pollution more than they measure it.

  • While 91% of companies published a sustainability report, less than a third provide quantitative data on air pollutants.
  • Fewer than 40% mention even one specific air pollutant, and even fewer monitor progress on reduction targets.
  • Reporting on pollutants with known health impacts like nitrogen oxides (NOx), sulfur oxides (SOx), and particulate matter (PM) is done by less than one in three organizations.
The big picture: The analysis identified clear leaders and laggards among industries.

  • Companies in the chemicals, mining, and construction materials sectors tend to provide more detailed reporting.
  • In contrast, the agriculture, pharmaceuticals, transport, construction, and metals processing sectors disclose the least information.
  • The research also found that the 57% of companies referencing the GRI Standards disclose up to three times more pollutants, though even these firms often fail to fully apply the existing disclosure requirements.
What they're saying: "Air pollution disclosure remains inconsistent – not because awareness is lacking, but because measurement systems and reporting practices are still evolving," said Thamar Zijlstra, the Senior Standards Manager leading GRI's Pollution Project. "What our research makes clear is that structured standards help translate reporting from high-level commitments into detailed, relevant pollutant-specific data."

What to watch: GRI plans to address these reporting gaps with new and updated disclosures on pollution impacts. A draft set of standards, which will also cover soil, noise, and odor, is expected for public consultation in April.

SOURCE: Global Reporting Initiative

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