Insights

In reporting year 2025, 45.4% of listed companies' sustainability reports list third-party verification or assurance and 25.5% were assured by CPA firms, with only 2 companies obtaining reasonable assurance. Among the 1,962 companies in the ESG open data, 65.6% disclose Scope 3. This page includes year-by-year and industry comparisons, a data pack and the calculation script.