ESG Disclosure Trends in the U.S.: Transparency Continues to Improve

In this report, ISS Corporate Solutions (ICS) reviewed and analyzed ISS Environmental & Social QualityScore data covering companies in the Russell 3000 Index to identify the most notable environmental and social disclosure improvements in the U.S. for 2022. The analysis shows that 52 percent of the improvements in disclosures focused on social issues, while 48 percent dealt with the environment, especially climate change.