Assessing the State of Sustainability in the Fortune 100: Corporate Trends in Strategy, Transparency, and Seriousness

Michael Bown, Clifton B. Farnsworth (), Andrew J. South and Heidi L. Lindsey
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Michael Bown: Department of Civil and Construction Engineering, Brigham Young University, Provo, UT 84602, USA
Clifton B. Farnsworth: Department of Civil and Construction Engineering, Brigham Young University, Provo, UT 84602, USA
Andrew J. South: Department of Civil and Construction Engineering, Brigham Young University, Provo, UT 84602, USA
Heidi L. Lindsey: Educational Inquiry, Measurement, and Evaluation, McKay School of Education, Brigham Young University, Provo, UT 84602, USA

Sustainability, 2025, vol. 17, issue 20, 1-29

Abstract: This research assessed the transparency and quality of corporate sustainability efforts among US Fortune 100 companies using seven indicators: alignment with UN Sustainable Development Goals, use of sustainability reporting standards and programs, inclusion of long-term goals and milestones, presence of senior sustainability leadership, and the quality of sustainability websites and reports. This research used a cross-sectoral analysis of publicly available corporate disclosures, including company websites and annual reports, to evaluate how well sustainability claims reflect meaningful integration within corporate strategy. Results show that while two-thirds of companies demonstrated strong sustainability efforts across most indicators, a significant minority lacked transparency or depth. Companies with higher Fortune 100 rankings tended to perform better, suggesting that size and visibility may influence sustainability outcomes. However, only half were meaningfully engaged with the Sustainable Development Goals, and many used multiple reporting standards without clear alignment. Despite low participation in the UN Global Compact, many companies still performed well. Most sectors had strong performers, but the Financials sector consistently lagged across all indicators. This study provides a detailed, independent benchmark of corporate sustainability practices and highlights how leading US companies are integrating and communicating sustainability in an era of growing stakeholder expectations.

Keywords: Fortune 100; corporate sustainability; Sustainable Development Goals; UN Global Compact; Science-Based Targets Initiative (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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