How are companies scoring in advancing the SDGs ?

The World Benchmarking Alliance (WBA), launched in 2018, conducts studies and benchmarks companies against the Sustainable Development Goals (SDGs) to promote a more sustainable future.

Its latest study analyses the performance of 2 000 of the most influential companies worldwide. These companies “generate USD 53 trillion in revenues and account for 54% of global emissions. They directly employ 107 million people and support a further 550 million livelihoods through their value and supply chains”.

The main findings from WBA studies include:
 

CLIMATE

The criteria used to assess companies are: emissions reporting and target definition, planning for the low-carbon transition, governance and policy, low-carbon investments, current target alignment, and performance. 

• Low-quality transition planning: Out of 1600 companies assessed, only 19 have credible, consequential transition planning (ranking A or B on the WBA ACT Score).
• Gap in supply chain emissions management: Only 16% of companies have defined supply chain emission targets, despite the fact that around 89% of emissions occur in the supply chain.
• Companies are off-track on climate pathways: 82% report higher emissions than those defined in their carbon neutral pathway.
• Lack of social equity integration: The “Just Transition” (integrating social equity, inclusivity and the rights of workers into their transition plan) results average 5,7/100 although some actors are starting to integrate social equity into their transition strategies.
   

NATURE

The nature benchmark covered 750 entities and covers 18 nature-specific indicators and 18 core social indicators. The average score reaches 17.3/100. 

• Globally, only 9% of companies quantify their nature-related risks.
• Just 14% of companies quantify and disclose their dependence on nature although quantifying those dependencies puts companies in a better position to anticipate disruptions and create long-term resilience and competitiveness. Companies that are active in high-risk sectors under reputational and regulatory pressure tend to score better as they have been pushed to take action faster than other sectors.
   

SUPPLY CHAINS AND HUMAN RIGHTS

The Corporate Human Rights Benchmark (CHRB) assessed 105 companies in 5 high-risk sectors (food and agriculture, apparel, extractives, ICT and automotive manufacturing).

• While most companies continue to improve on human rights performance, nearly 1 in 4 regressed since the last assessment.
• Supply chain transparency remains a blind spot: only 10% of companies assess human rights risks in their supply chain, while only 20% trace their products to understand nature’s impact.
   

OTHER SOCIAL ASPECTS

The social benchmark evaluates 2000 companies based on 18 core social indicators (CSIs) with an average result of 20/100. 

• Less than 5% of companies disclose that they guarantee a living wage for their workforce. Out of these, 80% are headquartered in North America or Europe.
• Stakeholder engagement remains limited, as affected groups are rarely consulted when companies assess human rights issues or design remediation mechanisms.
• On gender equality, the average score of these 2000 companies reaches 18.9/100. Apparel & Footwear, Electronics, Personal & Household Products, and Pharmaceuticals & Biotechnology show the highest scores. Many companies simply do not disclose gender-disaggregated information on topics such as gender pay gaps or promotions. 
   

CONCLUSION

The WBA findings reveal a consistent gap between corporate sustainability commitments and real-world action across climate, nature, human rights, and social performance. Most companies still lack credible transition plans, have limited understanding of nature related risks, and fall short in embedding human rights and social safeguards throughout their value chains.

In short, progress remains too slow given rising environmental and social pressures. Companies that strengthen their transition strategies, improve supply chain transparency, and integrate nature and social considerations into core decision making will be better positioned to lead and gain a competitive edge and the WBA benchmarks can serve as a helpful reference point for companies refining their sustainability strategy, offering an external lens to identify gaps, prioritise actions, and track progress in a comparable way.

If you are looking to start your transition journey or if you need technical advice on specific areas, our team of specialists is there to support you.