A new global analysis of corporate sustainability reports has found major gaps in how companies disclose their impact on air pollution, despite widespread acknowledgment of the issue.
The study, titled The Air Pollution Reporting Gap: Evidence from 1,000 Organizations Across High-Emitting Sectors, was produced by Global Reporting Initiative (GRI) with support from Clean Air Fund. It reviewed sustainability reports from 1,000 publicly listed companies across eight high-emitting sectors during the 2023–2024 reporting period.
While 91.5% of the companies assessed published a sustainability report, the research found that far fewer provide meaningful data on specific air pollutants. Less than 40% mentioned one or more individual pollutants and less than one-third disclosed quantitative emissions data. Even fewer set reduction targets or tracked progress over time.
The findings suggest that companies are more inclined to acknowledge air pollution as a general concern than to measure and disclose concrete emissions data. Critical pollutants known to harm human health and the environment – including nitrogen oxides (NOx), sulfur oxides (SOx) and particulate matter – were reported by fewer than one in three organizations. Disclosure rates for volatile organic compounds (VOCs), hazardous air pollutants (HAPs) and persistent organic pollutants (POPs) were all below 10%.
Sector-level analysis revealed that companies in chemicals, mining and construction materials sectors tended to provide more detailed reporting. By contrast, firms in agriculture, pharmaceuticals, transport, construction and metals processing lagged behind in disclosing pollutant-specific data.
The research also found that companies referencing the GRI Standards – 57% of those assessed – generally provided higher quality disclosures. These organisations reported up to three times more pollutants than companies that did not use the standards. However, even among GRI reporters, most did not fully apply the requirements of GRI 305: Emissions 2016.
The analysis included firms with annual revenues of at least US$250 million, spanning Europe, Asia, North America, China, Latin America, Africa and Oceania. Researchers differentiated between descriptive mentions of pollutants and numerical disclosures, highlighting the gap between narrative acknowledgment and measurable accountability.
GRI said the findings will inform its ongoing Pollution Project, commissioned by the Global Sustainability Standards Board. The initiative aims to strengthen and expand existing disclosures, including those related to ozone-depleting substances, significant air emissions and spills.
A draft set of updated standards covering air, soil, noise and odor pollution, as well as incident management, is expected to be released for public consultation in April, with final standards planned for launch in 2027.
Thamar Zijlstra, the Senior Standards Manager leading GRI’s Pollution Project said: ‘Air pollution disclosure remains inconsistent – not because awareness is lacking, but because measurement systems and reporting practices are still evolving.
‘What our research makes clear is that structured standards help translate reporting from high-level commitments into detailed, relevant pollutant-specific data. GRI’s update of Pollution Standards offers an opportunity to drive more widespread and reliable reporting, addressing current disclosure gaps that are undermining the ability of companies, investors, policymakers and affected communities and stakeholders to make informed choices to mitigate and reduce air pollution impacts.’
The full report can be read here.
Photo: RDNE Stock project
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