Berkshire Hathaway operates at significant scale in the insurance: property and casualty (stock) sector, with an Impact500 score of 78.0 and a C grade in the current modeled research cycle. Its strongest modeled pillar is philanthropy, while future research will continue to test disclosure quality, implementation evidence, and outcomes against sector peers. For companies in this industry, responsible finance, customer fairness, data governance, climate-risk management, and financial inclusion are central responsibility issues. The opportunities identified in this report are forward-looking practices, not findings of misconduct or evidence that a program is absent. Structural facts retain their source year, and readers should consult the evidence and document sections before using the profile for decisions.
Company overview
Business context and responsibility.
Berkshire Hathaway is a large insurance: property and casualty (stock) organization headquartered in Omaha, NE. Founded in 1839, the company has developed through multiple business and market cycles into an enterprise serving consumer, commercial, institutional, and capital markets. The organization reports approximately 367,700 employees and $371.4 billion in annual revenue in the structural dataset used for this profile. Its Fortune rank of 7 is retained with the published 2026 source year and should not be read as a current ranking. Its competitive position is supported by risk-management capabilities, customer reach, data resources, and access to capital. Operations of this scale typically span multiple regions, customer groups, suppliers, and regulatory environments, making consistent governance and performance measurement central to long-term strategy. From a corporate-responsibility perspective, the most material research questions concern responsible finance, customer fairness, data governance, climate-risk management, and financial inclusion. Impact500 evaluates the company through environmental performance, financial responsibility, philanthropy, and ethics. The profile therefore emphasizes comparable disclosure, evidence of implementation, board and executive accountability, and year-over-year outcomes. Company-specific assertions remain linked to cited evidence; modeled indicators and sector-based research guidance are labeled separately until analyst verification is complete.
Executive leadership
Greg Abel
Chief Executive Officer
Appointment year pending verification
Greg Abel currently leads Berkshire Hathaway. Impact Horizon last checked this leadership record on 2026-08-22.
Fortune rank and leadership are displayed with their source year and latest review date. Expanded profiles may retain historical structural facts and modeled Impact Horizon responsibility values pending analyst review.
The published insurance: property and casualty (stock) cohort contains 17 companies with an average CSR score of 75.6. Comparisons emphasize disclosure quality, verified outcomes, and sector-specific operating risks.
Competitive position
Ranked #5 in its published peer group.
Berkshire Hathaway scores 2.4 points above its industry average and changed +0.3% in the latest cycle.
Industry benchmarks
Performance against published peers.
Environmental
64 vs 76.9
Philanthropy
89 vs 76.5
Ethics
74 vs 71.5
Financial responsibility
85 vs 77.6
White markers show the published industry average.
Opportunities for improvement
Forward-looking priorities.
These recommendations reflect sector best practices and research priorities. They are constructive opportunities, not claims that a program is absent or that current performance is deficient.
1
Disclose decision-useful financed-emissions and climate-risk metrics with clear portfolio boundaries.
2
Strengthen public reporting on customer fairness, access, complaints, and remediation outcomes.
3
Connect executive and board accountability to measurable conduct, inclusion, and risk-management goals.
4
Expand financial-capability and community-development programs with independently reported outcomes.
Strengths
Clear targets, consistently disclosed performance, and accountable executive ownership.
Watch areas
Continued reporting depth and independent validation remain material to future scores.
Industry context
75.6
Insurance: Property and Casualty (Stock) average
Above sector average by 2.4 points
Key strengths
Published responsibility disclosures
Established enterprise governance
Sector-scale financials operations
Watch areas
Outcome evidence requires continued review
Modeled score pending source-level verification
Historical timeline
Score history and CSR milestones.
202173.3
Baseline research cycle established.
202274.3
+1.0 points from prior cycle.
202374.6
+0.3 points from prior cycle.
202475.7
+1.1 points from prior cycle.
202576.7
+1.0 points from prior cycle.
202677.0
+0.3 points from prior cycle.
CSR initiatives
Programs under review.
Insufficient public information available.
Impact Horizon analysis
Risk Analysis
Sector-relevant exposures for Berkshire Hathaway, interpreted against the current peer data. Inclusion is not evidence that an adverse event occurred and does not change the CSR score.
Risk profile: Elevated Risk
Analyst observation
Analyst Observations
Research-based interpretation of the current Impact Horizon dataset. These observations are analytical judgments, not company-reported facts.
AO-01
Major strength
Philanthropy is the strongest current pillar at 89.0. This is a comparative signal from the Impact Horizon dataset, not an external assurance opinion.
AO-02
Important gap
Environmental is the lowest current pillar at 64.0 and is the clearest area for deeper source review.
AO-03
Trend
The latest published research cycle moved +0.3 points. The change describes the dataset and does not by itself establish causation.
AO-04
Industry context
Berkshire Hathaway ranks 5 of 17 Insurance: Property and Casualty (Stock) companies and scores 2.4 points above the peer average.
AO-05
Area to monitor
Financial Responsibility Risk is the leading sector-relevant watch area in this profile. Its inclusion identifies research exposure, not a finding of misconduct.
AO-06
Potential opportunity
Disclose decision-useful financed-emissions and climate-risk metrics with clear portfolio boundaries.