Disclosure trends

Corporate transparency is rising

Over seven years of assessment, the median disclosure score has doubled, from 19 in 2018 to 38 in 2024, and significantly more companies now reach the highest band.

  • 34companies scored 80 or above in 2024, up from 0 in 2018
  • 19 → 38median score, 2018 to 2024
  • +17median improvement among the 98 companies assessed in both 2020 and 2024

Median ESG disclosure score by year

Across all companies assessed each year

01020304019201856 cos.19201953 cos.21.52020124 cos.212021140 cos.272022143 cos.352023150 cos.382024148 cos.

The figure beneath each year indicates the number of companies assessed. Coverage expanded from 56 companies in 2018 to 148 in 2024, so annual figures are not directly comparable.

Disclosure scores by year
YearCompanies scoredMedian scoreCompanies scoring 80 or more
201856190
201953191
202012421.53
2021140216
20221432714
20231503523
20241483834
Score database

Find a company's disclosure score

Filter by sector and year, then select any company to view its score history since its first assessment.

201companies, latest review
31median score
35scoring 80 or above
Showing 1–10 of 201

Scores are shown as published in the BGK Foundation database. "Latest" shows each company's most recent review. Sectors are grouped from the database's sector labels.

Methodology

From report to disclosure score

Each assessment evaluates the information a company discloses in its sustainability report, using a framework of ESG factors selected for their relevance and impact.

  1. 01

    Report Review

    The company's official sustainability report is reviewed to understand how its commitments, priorities and disclosures are presented.

  2. 02

    ESG factors & GRI alignment analysis

    Disclosures are assessed against BGK Foundation's 33 ESG factors and cross-referenced with key GRI indicators to evaluate their completeness and relevance.

  3. 03

    Score Calculation

    An overall disclosure score is calculated, reflecting how clearly and consistently the company communicates its ESG performance.

The three pillars

33 factors, three dimensions of accountability

Each factor sits within the Environmental, Social or Governance pillar and is mapped to GRI Standards indicators and the SDGs it supports.

The 33 factors were developed through a review of regulatory studies, international agreements and globally recognised reporting frameworks, including GRI, CDP and the TCFD recommendations:

  • CDP
  • TCFD
E

Environmental factors

11 factors listed in this pillar
  • GHG Emissions
  • GHG Intensity
  • Energy Usage
  • Energy Intensity
  • Energy Mix
  • Water Usage
  • Environmental Operations
  • Climate Oversight / Management
  • Climate Oversight / Board
  • Climate Risk Mitigation
  • Forestry Corporate Social Responsibility (CSR)
20Main topics
76Indicators
33Sub-indicators

Mapped to SDGs

  • SDG 2: Zero Hunger
  • SDG 6: Clean Water and Sanitation
  • SDG 7: Affordable and Clean Energy
  • SDG 9: Industry, Innovation and Infrastructure
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 14: Life Below Water
  • SDG 15: Life on Land
Sustainable Development Goals

Every goal, every pillar

By assessing disclosure across 33 factors, the methodology connects corporate reporting with the broader sustainability agenda, identifying gaps, areas for improvement and ESG-related risks.

  • SDG 1: No Poverty
  • SDG 2: Zero Hunger
  • SDG 3: Good Health and Well-being
  • SDG 4: Quality Education
  • SDG 5: Gender Equality
  • SDG 6: Clean Water and Sanitation
  • SDG 7: Affordable and Clean Energy
  • SDG 8: Decent Work and Economic Growth
  • SDG 9: Industry, Innovation and Infrastructure
  • SDG 10: Reduced Inequalities
  • SDG 11: Sustainable Cities and Communities
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 14: Life Below Water
  • SDG 15: Life on Land
  • SDG 16: Peace, Justice and Strong Institutions
  • SDG 17: Partnerships for the Goals

All 17 goals are addressed by at least one pillar, SDGs 5, 8 and 12 are supported by two.

Start your ESG journey

Understand your company's disclosure position

Consult our team on your assessment results, disclosure gaps and readiness for 2027.