How well are corporate sustainability goals designed? A global assessment of corporate commitments to water, ecosystems, climate, and materials and waste management

Journal article

Amid rising global challenges, corporate sustainability commitments are under increasing scrutiny. This study offers a data-driven analysis of how companies develop sustainability goals and how these align with seven transformative criteria. We used a global dataset of 818 goals from 534 companies, evaluated through the Embedding Project’s third-party Sustainability Goal Assessment framework, to assess the prevalence and quality of commitments. We compared how frequently aspects like system resilience, strategic impact or commitment transparency were included in commitments across different company types and geographically. Climate-related goals were most common and tended to receive higher scores for quality, mainly due to alignment with established reporting frameworks, but often fell short on systemic change, transparency, and implementation clarity. Ecosystem and water-related goals, though less frequent, were more likely to aim for strategic impacts and systemic change reflecting the role of multi-stakeholder coordination and strategic alignment. Commitments were scored as higher quality on average in the communication service sector compared to industrials, information technology and consumer discretionary sectors and in cases of private ownership structures. Relational network analysis revealed dependencies among criteria, highlighting that transparency’s plays a central role in goal quality and the importance of actionable plans. Our findings suggest that achieving improvements in the quality of sustainability commitments requires corporate stakeholders to define measurable, time-bound sustainability goals, which extend accountability across the value chain, and integrate transparent reporting, and have incentives for systemic change. Policymakers can support this by standardizing terminology, creating fiscal incentives, and ensuring stable, long-term regulations that mandate transparency and full life cycle accountability.

Authors: Theis, S; Affinito, F; Fortin, M; Hawkins, I; Maron, M

• Publication status: Published
• Peer review status: Peer reviewed
• Publisher: Public Library of Science
• Journal: PLOS Sustainability and Transformation
• Volume: 4
• Issue: 12
• Article number: e0000215
• Publication date: 2025-12-22
• Acceptance date: 2025-12-06
• DOI: 10.1371/journal.pstr.0000215
• EISSN: 2767-3197
• Language: English