Equipping C-suites and boards with sustainability responsibilities and expertise continues to play an important role in embedding sustainability across businesses. Over 65% of reports clearly disclose sustainability-related board expertise and training, as well as 69% disclosing executive compensation. 39% of reports include sustainability-related board responsibilities for individual positions. Clear disclosure on sustainability governance indicates how a company integrates sustainability into key decision-making processes, ties sustainability objectives to wider corporate goals, and demonstrates accountability. There was a 7% increase in reporting on responsibilities tied to at least three individual positions at the board level. This increase was most notable in EMEA, where 52% of companies report on individual responsibilities. This trend aligns with the growing influence of mandatory regimes, such as CSRD and ISSB, which require companies to disclose the role of the governance bodies – and in the case of CSRD, specific individual positions – responsible for sustainability- related matters. While 69% of reports disclose the sustainability-related compensation of the board or executive committee, there was a 4% decrease compared to 2024 across all regions. In the context that reporting expectations on sustainability governance are generally rising, we assume this could be result of companies facing sustainability headwinds cautioning the level of detail they report. This is an interesting development we will continue to monitor. As for sustainability expertise,1 66% of reports disclose board expertise and training. This was the highest in APAC, where 72% clearly disclose it, followed by EMEA at 69% and the Americas at 53%. This reflects growing understanding of the importance of equipping board members with sustainability knowledge to ensure informed decision-making, particularly in view of emerging trends, risks and opportunities, as highlighted in the strategy section. Spotlight Sustainability governance Figure 4: Governance – leadership and accountability Additional findings Additional findings Remuneration Remuneration Remuneration Expertise* Responsibilities** Responsibilities** Responsibilities** 1 We changed data collection on sustainability expertise from that of previous years and thus it doesn’t allow for data comparison * Showing only one year of data for sustainability expertise and training due to change in data collection methodology ** Sustainability responsibilities attached to individuals of the board or executive committee 2025 2024 2023 Figure 4: Governance – leadership and accountability Remuneration Expertise* Responsibilities** Remuneration Expertise* Responsibilities** Remuneration Expertise* Responsibilities** APAC Americas EMEA 1 We changed data collection on sustainability expertise from that of previous years and thus it doesn’t allow for data comparison * Showing only one year of data for sustainability expertise and training due to change in data collection methodology ** Sustainability responsibilities attached to individuals of the board or executive committee Additional findings Additional findings