Research of 1,000 companies finds significant progress needed to improve how air pollutant impacts are disclosed and quantified
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A deep-dive study on the pollution disclosure practices of publicly listed companies around the world finds that, while most acknowledge air pollution through their reporting, measurable emissions data and information on individual pollutants are uneven or lacking.
The air pollution reporting gap: Evidence from 1,000 organizations across high-emitting sectors, produced by GRI with support from the Clean Air Fund, examines 2023-2024 sustainability reports spanning eight sectors. Key insights include:
· Companies talk about air pollution more than they measure it. While almost all companies (91%) published a sustainability report, fewer than 40% mention one or more specific air pollutants, under one-third provide quantitative data – and even fewer set or monitor progress on reduction targets.
· Most businesses do not disclose pollutants known to impact health and the environment. Data on nitrogen oxides (NOx), sulfur oxides (SOx), and particulate matter (PM) are reported by less than one-in-three organizations. Additionally, the inclusion of analysis on volatile organic compounds (VOCs), hazardous air pollutants (HAPs), and persistent organic pollutants (POPs) is all well below 10%.
· Higher quality reporting is provided by organizations that use global standards. The 57% of companies that reference the GRI Standards disclose up to three times more pollutants. However, even among these firms, most do not fully apply disclosure requirements under GRI 305: Emissions 2016.
· Reporting practices by sector reveal leaders and laggards. Companies in chemicals, mining, and construction materials provide more detailed reporting – while agriculture, pharmaceuticals, transport, construction, and metals processing disclose the least.
Thamar Zijlstra, the Senior Standards Manager leading GRI’s Pollution Project
“Air pollution disclosure remains inconsistent – not because awareness is lacking, but because measurement systems and reporting practices are still evolving. What our research makes clear is that structured standards help translate reporting from high-level commitments into detailed, relevant pollutant-specific data. GRI’s update of Pollution Standards offers an opportunity to drive more widespread and reliable reporting, addressing current disclosure gaps that are undermining the ability of companies, investors, policymakers and affected communities and stakeholders to make informed choices to mitigate and reduce air pollution impacts.”
The analysis also highlights signs of progress, with some companies expanding the range of pollutants they track over time. The report is timely, and will inform GRI’s plans for new and updated disclosures on pollution impacts – including air, soil, noise, and odor, as well as how organizations manage and respond to critical incidents. A draft set of standards is expected for public consultation in April.
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The analysis is based on 1,000 publicly listed large firms (with revenues of at least US$250 million) in sectors with documented links to air pollutant emissions. These comprised 125 companies from the following sectors: agriculture, pharmaceuticals, transport, construction, metals processing, construction materials, chemicals, and mining. It included businesses from a broad range of countries, spanning Europe, Asia, North America, China, Latin America, Africa and Oceania.
In total, 91.5% of the assessed firms produced a sustainability report in the reporting period covered (2023-2024), of which 57% referenced the GRI Standards in their report. The research includes a contextual and qualitative analysis that differentiates between descriptive pollutant mentions and numerical pollutant disclosures.
The case for improved corporate transparency and action on air pollution is underlined by the fact that air pollution exceeds tobacco as a cause of premature mortality (7.9 million deaths annually, according to the State of Global Air Report 2025).
GRI’s Pollution Project, commissioned by the Global Sustainability Standards Board, builds on Disclosures 305-6: Emissions of Ozone-depleting Substances (ODS) and Disclosures 305-7: NOx, SOx, and other significant air emissions, and Disclosure 306-3: Significant Spills. The project will propose new requirements to achieve a more comprehensive approach to pollution-related impacts. The process is being informed by an independent multi-stakeholder working group, with the intention that the final GRI Standards will launch in 2027.
The Global Reporting Initiative (GRI) provides standards, services, tools and training that empower organizations of all sizes to assess and report on their environmental, social and economic impacts. We engage in a multi-stakeholder process to develop our standards, setting best practice for sustainability reporting.
The GRI Standards are widely used around the world and contribute to the establishment of a global sustainability reporting system. Our priorities and partnerships support long-term value creation – benefiting people and planet.
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GRI - Global Reporting Initiative
GRI - Global Reporting Initiative
