Index leader
Microsoft92.8Flagship research · Expanded 2026 edition · 72-page digital experience
The state of corporate responsibility.
A national assessment of leadership, momentum, industry performance, and the evidence defining credible corporate action.
500
companies
66
industries
6
research cycles
Impact500 Institute
Executive summary
Evidence is becoming the strategy.
Corporate responsibility is entering a more demanding phase. Stakeholders increasingly expect companies to connect ambition with ownership, investment, implementation, and comparable outcomes.
Across the published universe, leading organizations distinguish themselves less by the volume of commitments they make than by the quality of evidence they sustain. The current cycle shows broad positive momentum, alongside persistent gaps in value-chain data, workforce outcomes, and community-impact measurement.
Contents
Inside the report
01Letter from the FounderWhy comparable public evidence matters now.
02Executive SummaryThe decisions, signals, and findings that define this edition.
03State of Corporate ResponsibilityHow the field is shifting from commitments to demonstrated outcomes.
04Methodology OverviewThe framework behind scope, evidence, scoring, and validation.
05Data Collection ProcessHow researchers identify, review, and preserve source evidence.
06Research PrinciplesIndependence, comparability, transparency, and proportionality.
07National TrendsSix cycles of change across the published universe.
08Industry RankingsComparative performance across major sectors.
09Industry Deep DivesMaterial issues and evidence patterns by sector.
10Top Performing CompaniesThe organizations setting the current benchmark.
11Most Improved CompaniesWhere year-over-year momentum is strongest.
12Historical TrendsLongitudinal signals across the four-pillar framework.
13Environmental AnalysisClimate, resources, circularity, and value-chain performance.
14Governance AnalysisOversight, accountability, disclosure, and resilience.
15Community InvestmentFrom philanthropic activity to measurable public outcomes.
16Ethics AnalysisControls, conduct, transparency, and stakeholder trust.
17Statistical HighlightsDistribution, concentration, momentum, and outliers.
18Case StudiesOperational approaches with transferable lessons.
19Research InsightsWhat the evidence suggests—and what it cannot yet prove.
20Emerging TrendsAI accountability, transition plans, and workforce outcomes.
21Future OutlookQuestions likely to define the next assessment cycle.
22AppendixCoverage notes, calculation detail, and research limitations.
23GlossaryDefinitions for frequently used research and reporting terms.
24ReferencesSource categories and citation guidance.
National performance trend
Average score across six published research cycles.
View chart data as a table
| Category | Index average |
|---|---|
| 2021 | 70.82819999999984 |
| 2022 | 71.61319999999964 |
| 2023 | 72.46119999999986 |
| 2024 | 73.2828000000004 |
| 2025 | 74.0644 |
| 2026 | 74.90639999999996 |
Industry rankings
Average current score by covered industry.
View chart data as a table
| Category | Average score |
|---|---|
| Computer Software | 80.2125 |
| Telecommunications | 79.77142857142859 |
| Apparel | 79.46666666666665 |
| Computers, Office Equipment | 78.51666666666667 |
| Scientific,Photographic and Control Equipment | 78.3 |
| Hotels, Casinos, Resorts | 78.12 |
| Waste Management | 78.05 |
| Tobacco | 77.9 |
| Food Consumer Products | 77.69999999999999 |
| Insurance: Life, Health (Stock) | 77.16666666666667 |
| Financial Data Services | 77.14999999999999 |
| Homebuilders | 77.10000000000001 |
| Engineering & Construction | 76.91 |
| Health Care: Pharmacy and Other Services | 76.83749999999999 |
| Information Technology Services | 76.52727272727272 |
| Utilities: Gas and Electric | 76.5181818181818 |
| Construction and Farm Machinery | 76.47500000000001 |
| Automotive Retailing, Services | 76.45 |
| Entertainment | 76.4 |
| Wholesalers: Electronics and Office Equipment | 76.325 |
| Advertising, Marketing | 76.3 |
| Mining, Crude-Oil Production | 76.27692307692307 |
| Insurance: Property and Casualty (Mutual) | 76.23333333333333 |
| Industrial Machinery | 76.14615384615384 |
| Airlines | 76.13333333333334 |
| General Merchandisers | 76.13333333333334 |
| Chemicals | 76.06666666666666 |
| Aerospace & Defense | 75.98181818181818 |
| Diversified Financials | 75.90714285714284 |
| Electronics, Electrical Equip. | 75.72 |
| Semiconductors and Other Electronic Components | 75.64285714285714 |
| Insurance: Property and Casualty (Stock) | 75.64117647058822 |
| Specialty Retailers: Other | 75.56875 |
| Railroads | 75.3 |
| Internet Services and Retailing | 75.20714285714283 |
| Petroleum Refining | 75.1875 |
| Food Production | 75.18333333333334 |
| Specialty Retailers: Apparel | 74.72 |
| Energy | 74.68 |
| Food Services | 74.55 |
| Wholesalers: Diversified | 74.46666666666667 |
| Network and Other Communications Equipment | 74.325 |
| Commercial Banks | 74.31499999999998 |
| Beverages | 74.3 |
| Mail, Package, and Freight Delivery | 74.3 |
| Oil and Gas Equipment, Services | 74.13333333333333 |
| Diversified Outsourcing Services | 73.95 |
| Building Materials, Glass | 73.86666666666667 |
| Health Care: Insurance and Managed Care | 73.81666666666668 |
| Transportation and Logistics | 73.7 |
| Pipelines | 73.44444444444444 |
| Motor Vehicles & Parts | 73.39 |
| Wholesalers: Food and Grocery | 73.35 |
| Home Equipment, Furnishings | 73.33333333333333 |
| Securities | 73.31666666666665 |
| Medical Products and Equipment | 73.28999999999999 |
| Trucking, Truck Leasing | 73.25 |
| Food and Drug Stores | 73.15 |
| Household and Personal Products | 73.02000000000001 |
| Wholesalers: Health Care | 72.9 |
| Insurance: Life, Health (Mutual) | 72.83 |
| Real Estate | 72.65 |
| Pharmaceuticals | 72.38461538461539 |
| Packaging, Containers | 72.21428571428572 |
| Metals | 71.98333333333333 |
| Health Care: Medical Facilities | 71.42 |
Score legend
Standardized grading scale.
A90–100Dark green
B80–89Green
C70–79Yellow
D60–69Orange
FBelow 60Red
Statistical highlights
Most improved
Nike+3.8Average score
75.4Current cycleEvidence points
2,000+Modeled indicators“Our purpose is not to reduce responsibility to a number. It is to make the evidence behind corporate decisions easier to examine, compare, and challenge.”
Continue the research
Annual publication
The 2025 Impact500 Annual Report
Where corporate responsibility is headed next—and the organizations prepared to lead it.
Industry briefIs AI changing the accountability equation?
The governance signals that matter as enterprise AI moves from promise to practice.
Field notesWhat credible climate leadership looks like now
Why targets alone are no longer enough to signal real operational progress.
Publication details
2026 Annual Corporate Responsibility Report
Impact500 Institute. (2026). 2026 Annual Corporate Responsibility Report.