Disclose What Matters analyzes the sustainability disclosures of the world's largest companies and finds that most companies are using comparable and industry-wide disclosure frameworks for reporting sustainability risks and opportunities. However, the analysis finds that only a small percentage of companies disclose the business relevance of these risks and opportunities, and only a handful provide third party assurance on these disclosures.

The analysis can help companies can bridge the gap and provide executable, relevant information to investors, moving from simply “disclosing more” to “disclosing what matters.”