A new global study of 1,000 publicly listed companies has found significant gaps in how businesses disclose and quantify air pollution impacts, despite widespread sustainability reporting.
The report, The air pollution reporting gap: Evidence from 1,000 organizations across high-emitting sectors, was produced by the Global Reporting Initiative (GRI) with support from the Clean Air Fund. It analysed 2023–2024 sustainability reports across eight high-emitting sectors.
While 91% of companies assessed published a sustainability report, fewer than 40% referred to one or more specific air pollutants. Less than one-third disclosed quantitative emissions data, and even fewer set or tracked progress against reduction targets.
Disclosure of pollutants known to affect health and the environment remains limited. Fewer than one in three companies reported data on nitrogen oxides (NOx), sulphur oxides (SOx) or particulate matter (PM). Reporting on volatile organic compounds (VOCs), hazardous air pollutants (HAPs) and persistent organic pollutants (POPs) was below 10%.
Companies referencing the GRI Standards – representing 57% of those assessed – disclosed up to three times more pollutants than those that did not. However, even among these firms, most did not fully apply the disclosure requirements under GRI 305: Emissions 2016.
Sectoral analysis showed that chemicals, mining and construction materials companies provided more detailed disclosures, while agriculture, pharmaceuticals, transport, construction and metals processing lagged behind.
Thamar Zijlstra, Senior Standards Manager leading GRI’s Pollution Project, said air pollution disclosure remains inconsistent, adding that structured standards can help move reporting from high-level commitments to pollutant-specific data.
The study covered large firms with revenues of at least US$250 million across Europe, Asia, North America, China, Latin America, Africa and Oceania. It differentiated between descriptive references to pollutants and the disclosure of numerical emissions data.
The findings come amid growing concerns over air quality, with air pollution linked to an estimated 7.9 million premature deaths annually, according to the State of Global Air Report 2025.
GRI said the research will inform its planned update of pollution-related disclosures, including those covering air, soil, noise and odour, as well as incident management. A draft set of revised standards is expected to be released for public consultation in April, with final standards scheduled for launch in 2027.
