A new study finds that companies are increasingly disclosing climate data—yet coverage of value chains and social factors remains patchy. Using an AI-powered method, a team from LMU Munich and the University of Cologne analyzed 2.9 million sustainability indicators from 10 years of annual reports. They found that companies are increasingly disclosing information about their carbon performance. But when it comes to environmental impacts along the value chain and social indicators, the picture is more mixed.
Sustainability reports: What 10 years of corporate data reveal—and conceal
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