16 January, 2026

Ever wondered how competitors and peers stack up on sustainability, when their public disclosures are put into context? That level of visibility is usually hard to come by. The World Benchmarking Alliance brings much of that information together in one place. 

WBA is an independent, non-profit organisation that analyses how large, influential companies are performing across key sustainability topics, looking at both stand-alone commitments and identifying patterns across systems. This year, it assessed 2,000 companies across seven system transformations. Together, they represent around 48 percent of global GDP and account for roughly 55 percent of global energy-related emissions.  

The rankings, scorecards and datasets tell a mixed story. On climate, where much of the focus currently sits, the data shows that large companies could help close up to 30 percent of the clean energy investment gap by scaling solutions that already exist. Progress on social and nature-related issues is far more limited. Fewer than 10% of companies assess human rights and nature-related risks across their supply chains, leaving significant blind spots across value chains. 

That mixed picture is also visible in how companies are translating commitments into action. On climate transition plans, where the emphasis is on delivery, approaches vary widely across sectors. A relatively small group of companies, including Schneider Electric, EDP, Enel, Vattenfall and Iberdrola, have transition plans that are costed, time-bound and supported by clear governance. Similar efforts are beginning to emerge in other sectors, including personal care and technology, but many organisations are still working through how to move from targets to plans that are fully resourced and operational. 

Across food, nature and social topics, the same pattern appears. Living income remains an area where many companies are still developing approaches, including among food and ingredients players such as Nestlé, Danone and Mondelez International, despite heavy reliance on farmers and smallholders. On nature, more than half of companies now identify impacts as material, including large consumer and personal care groups such as Unilever and L’Oréal, but fewer translate this into funded strategies with clear ownership. Awareness is becoming more widespread, while implementation continues to take shape at different speeds. 

The richness of the data makes WBA’s work worth paying attention to, shedding light on where corporate efforts are already taking shape and where further push is needed. For companies setting new targets or refreshing strategy, it offers a useful reference point when deciding where to focus effort. 

By Mariana Garcia