UN Global Compact: Communication on Progress (CoP) 2026 - 100 Key Point Mandatory Requirement

 

UN Global Compact: Communication on Progress (CoP) 2026

The UN Global Compact (UNGC) Communication on Progress (CoP) 2026 represents the mandatory annual disclosure for participating companies to demonstrate their commitment to the Ten Principles. In 2026, the reporting framework emphasizes standardized, comparable data across Governance, Human Rights, Labour, Environment, and Anti-Corruption. This data-driven approach allows stakeholders to track corporate progress toward the Sustainable Development Goals (SDGs) through a centralized digital platform, ensuring transparency and accountability in the global business community.

UN Global Compact: Communication on Progress (CoP) 2026: Core Mandatory Requirement

#	Key Data Point	Disclosure Category	Core Mandatory Requirement
1	Digital signature	Governance	CEO Support
2	Body responsible for sustainability	Governance	Board Oversight
3	% of board with ESG competence	Governance	Board Expertise
4	Code of conduct availability	Governance	Ethics & Integrity
5	Link between ESG and compensation	Governance	Executive Pay
6	Commitment to UN Guiding Principles	Human Rights	Policy Commitment
7	Process to identify HR risks	Human Rights	Due Diligence
8	Grievance mechanism access	Human Rights	Remediation
9	% of sites reviewed for HR risks	Human Rights	Impact Assessment
10	Collective bargaining coverage %	Labour	Freedom of Association
11	% of women in management	Labour	Diversity & Inclusion
12	Unadjusted gender pay gap ratio	Labour	Pay Equity
13	Incident and injury rates	Labour	Health and Safety
14	% of staff paid a living wage	Labour	Living Wage
15	Scope 1 greenhouse gas emissions	Environment	Climate Strategy
16	Scope 2 greenhouse gas emissions	Environment	Climate Strategy
17	% of renewable energy consumed	Environment	Energy Mix
18	Zero-tolerance bribery policy	Anti-Corruption	Policy Framework
19	% of employees trained in ethics	Anti-Corruption	Training
20	Incidents of corruption/legal actions	Anti-Corruption	Compliance

#	Key Data Point	Disclosure Category	Core Mandatory Requirement
21	Identifying severe risks in the supply chain	Human Rights	Risk Identification
22	Consulting with affected stakeholders/groups	Human Rights	Engagement
23	Policy/measures to eliminate child labour	Human Rights	Child Labour
24	Policy/measures to prevent modern slavery	Human Rights	Forced Labour
25	Actions to ensure equal opportunity at work	Human Rights	Non-discrimination
26	Process for Free, Prior, and Informed Consent	Human Rights	Indigenous Peoples
27	Compliance with local laws or ILO standards	Labour	Working Hours
28	Average training hours per employee	Labour	Skills & Training
29	Coverage for health, disability, and retirement	Labour	Social Protection
30	Monitoring supplier compliance with labour laws	Labour	Supply Chain Labour
31	Selection of key environmental focus areas	Environment	Materiality Selection
32	Disclosure of value chain emissions (if material)	Environment	GHG Emissions (Scope 3)
33	Plan for responding to physical climate risks	Environment	Climate Adaptation
34	Total volume of water used from all sources	Environment	Water Withdrawal
35	Impact of wastewater on local ecosystems	Environment	Water Discharge
36	Total weight of hazardous vs non-hazardous waste	Environment	Waste Management
37	Initiatives to reduce raw material consumption	Environment	Circularity
38	Operations in or near protected biodiversity areas	Environment	Biodiversity
39	Emissions of NOx, SOx, or other pollutants	Environment	Air Pollution
40	Total value of fines for non-compliance	Environment	Environmental Fines

#	Key Data Point	Disclosure Category	Core Mandatory Requirement
41	GHG reduction targets and progress	Environment	Climate Targets
42	Internal carbon pricing (if used)	Environment	Climate Governance
43	Financial impacts of climate change	Environment	Climate Risk
44	Total energy consumption in MWh	Environment	Energy Usage
45	Energy intensity per revenue/product	Environment	Energy Efficiency
46	Volume of recycled/reused water	Environment	Water Circularity
47	Waste diverted from disposal (recycling)	Environment	Waste Diversion
48	Use of sustainably sourced raw materials	Environment	Sustainable Sourcing
49	Protection of threatened species	Environment	Biodiversity Action
50	Percentage of revenue from green products	Environment	Sustainable Products
51	Anti-corruption risk assessment results	Anti-Corruption	Risk Assessment
52	Oversight of third-party intermediaries	Anti-Corruption	Third-party Diligence
53	Mechanism for reporting concerns	Anti-Corruption	Whistleblower System
54	Investigations into corruption reports	Anti-Corruption	Internal Response
55	Public policy positions and lobbying	Anti-Corruption	Political Engagement
56	Payments made to governments	Anti-Corruption	Transparency
57	Collective action initiatives joined	Anti-Corruption	Industry Collaboration
58	Board review of anti-corruption program	Anti-Corruption	Program Oversight
59	Description of a successful ESG initiative	Success Stories	Qualitative Highlight
60	Lessons learned from project failures	Success Stories	Continuous Improvement

#	Key Data Point	Disclosure Category	Core Mandatory Requirement
61	Identification of top priority for 2027	Future Priorities	Strategic Direction
62	Planned investments in sustainability	Future Priorities	Resource Allocation
63	Alignment with specific UN SDGs	SDG Integration	Goal Mapping
64	Partnership activities for the Goals	SDG Integration	Collaboration
65	Third-party verification or audit	Data Assurance	External Assurance
66	Final sign-off and submission date	Governance	Verification

#	Data Point Identifier	Section	Data Type	Core Requirement Detail
67	Total Water Withdrawal	Environment	Number ($m^3$)	Total volume of water withdrawn from all sources
68	Water Stress Withdrawal	Environment	Number ($m^3$)	Volume of water withdrawn specifically from high stress areas
69	Water Recycle Percentage	Environment	Percentage	% of total water withdrawal that is recycled or reused
70	Total Waste Generated	Environment	Number (Tonnes)	Total weight of all waste generated during the period
71	Hazardous Waste Percentage	Environment	Percentage	% of total waste classified as hazardous by local laws
72	Total Waste Diverted	Environment	Number (Tonnes)	Total weight of waste recycled, composted, or reused
73	Circular Resource Target	Environment	Text / Select	Description of specific goals to reduce raw material usage
74	Biodiversity Site Count	Environment	Number	# of sites located in or adjacent to protected areas
75	Anti Corruption Risk Percentage	Anti-Corruption	Percentage	% of business units assessed for corruption-related risks
76	High Risk Intermediaries	Anti-Corruption	Number	# of third-party agents flagged as high risk in diligence
77	Ethics Whistleblower Count	Anti-Corruption	Number	Total reports received through the formal whistleblowing line
78	Total Corruption Incidents	Anti-Corruption	Number	# of confirmed incidents of corruption or bribery
79	Legal Action Fines	Anti-Corruption	Number ($)	Total monetary value of fines paid for corruption cases
80	Public Policy Spend	Anti-Corruption	Number ($)	Total annual expenditure on lobbying or political contributions

#	Key Data Point	Disclosure Category	Core Mandatory Requirement
81	Success Story Title	Success Stories	Qualitative Highlight
82	Success Story Description	Success Stories	Impact Narrative
83	Project KPI Result	Success Stories	Performance Metric
84	Failure Lesson Learned	Success Stories	Continuous Improvement
85	Future Priority 2027	Future Strategy	Strategic Direction
86	Planned ESG Capital Expenditure	Future Strategy	Financial Commitment
87	ESG Operational Budget	Future Strategy	Resource Allocation
88	Primary SDG Goal	SDG Mapping	Goal Prioritization
89	SDG Target Alignment	SDG Mapping	Specific Target Identification
90	Partnership Type	SDG Mapping	Collaboration Framework
91	Partnership Impact	SDG Mapping	Progress Contribution
92	External Assurance Status	Data Assurance	Verification Status
93	Assurance Provider Name	Data Assurance	Auditor Identification
94	Assurance Scope Level	Data Assurance	Level of Certainty
95	Assurance Statement Document	Data Assurance	Evidence Upload
96	Reporting Boundary Definition	Governance	Organizational Scope
97	Entity Coverage Count	Governance	Subsidiary Inclusion
98	GRI Alignment Claim	Governance	Framework Interoperability
99	Final Validation Check	Verification	Accuracy Confirmation
100	Submission Timestamp	Verification	Official Filing Record

Objectives of the Communication on Progress (CoP) 2026

The primary goal of the updated CoP is to move beyond simple narrative reporting toward a consistent, data-backed assessment of corporate sustainability. Its specific objectives include:

• Standardization and Comparability: Providing a harmonized questionnaire that allows investors, NGOs, and the public to compare sustainability performance across different companies, industries, and regions.

• Accountability and Transparency: Serving as a formal mechanism for companies to publicly renew their commitment and disclose their impacts—both positive and negative—on people and the planet.

• Continuous Improvement: Helping companies conduct self-assessments, identify performance gaps, and set more ambitious targets based on peer benchmarking.

• SDG Integration: Facilitating the direct mapping of corporate actions to the 17 Sustainable Development Goals, showcasing the private sector's contribution to the 2030 Agenda.

• Interoperability: Aligning with major global reporting standards (such as GRI and the EU's ESRS) to reduce the reporting burden by allowing companies to reuse data for multiple frameworks.

Interconnected Organizations and Global Partnerships in CoP 2026

The Communication on Progress (CoP) 2026 is built upon a framework of interoperability and strategic partnerships with leading global organizations. These entities provide the technical standards, data mapping, and regulatory alignment that allow the CoP to serve as a universal language for corporate sustainability.

Key Partner Organizations and Frameworks

Organization / Initiative	Role in CoP 2026	Impact on Reporting
GRI (Global Reporting Initiative)	Standard Alignment	The CoP questionnaire is mapped directly to GRI Universal Standards to reduce double-reporting.
EFRAG (European Financial Reporting Advisory Group)	Regulatory Interoperability	Ensures CoP data points align with the CSRD and ESRS for European compliance.
UN Women	Thematic Lead (Gender)	Co-developer of the Women’s Empowerment Principles (WEPs) metrics used in the Labour section.
ILO (International Labour Organization)	Technical Authority	Provides the underlying definitions for "Living Wage" and "Labour Rights" data points.
CDP (formerly Carbon Disclosure Project)	Environmental Data Mapping	Facilitates the synchronization of greenhouse gas (GHG) and water disclosure metrics.
IFC (International Finance Corporation)	Financial Standards	Collaborates on gender equality and private sector sustainability benchmarks.
UNCTAD	Intergovernmental Support	Coordinates with the SSE (Sustainable Stock Exchanges) initiative to promote CoP usage by listed companies.
UNODC	Anti-Corruption Governance	Partners with the UNGC to define the business integrity and anti-bribery metrics.

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Global Governance and Local Networks

The implementation of the 100 data points is supported by a robust organizational hierarchy that ensures local relevance:

1. UN Global Compact Headquarters (New York): Sets the global "2026–2030 Strategy" and maintains the digital reporting platform.

2. 66 Country Networks: Organizations such as Global Compact Network Netherlands, Croatia, or Kenya provide localized training and guidance to help domestic companies navigate the questionnaire.

3. The Academy: The UNGC’s digital learning platform that provides the specific "Questionnaire Guidebook" and technical training for sustainability professionals.

4. Specialized Coalitions: Initiatives like the CEO Water Mandate (in partnership with the Pacific Institute) and the CFO Coalition for the SDGs provide the specialized metrics for the most advanced data points.

Reporting Period and Publication Window for CoP 2026

The UN Global Compact (UNGC) 2026 reporting cycle follows a strict universal timeline for all business participants. Understanding the distinction between the Reporting Period (the data window) and the Publication Window (the submission dates) is critical to maintaining an "Active" status and avoiding delisting.

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1. The Publication Window (Submission Dates)

The publication window is the fixed period during which the digital platform is open for companies to submit their CEO Statement and CoP Questionnaire.

• Opening Date: April 1, 2026

• Closing Date: July 31, 2026

• The "Non-Communicating" Deadline: If a report is not submitted by July 31, the company is automatically designated as "Non-communicating" on August 1, 2026.

• The Delisting Deadline: Failure to submit a late report by December 31, 2026, results in the company being "Delisted" (expelled) from the UN Global Compact on January 1, 2027.

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2. The Reporting Period (Data Window)

While the report is published in mid-2026, the data itself must cover a recent 12-month period. The UNGC allows flexibility to align with your company's specific fiscal year, provided you are consistent year-over-year.

Common Reporting Cycles	Start Date	End Date
Calendar Year (Standard)	January 1, 2025	December 31, 2025
Fiscal Year (Mid-Year)	July 1, 2024	June 30, 2025
Recent 12-Month (Rolling)	April 1, 2025	March 31, 2026

Key Rule: The data used must cover a 12-month period that closed within the 12 months prior to your submission. For the 2026 CoP, most companies will report on their full 2025 calendar year performance.

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3. Exceptions for New Joiners

The reporting requirement depends on when your organization joined the initiative:

• Joined before Jan 1, 2026: You must submit a CoP during the April–July 2026 window.

• Joined on or after Jan 1, 2026: You are exempt for the current year. Your first mandatory CoP submission will be due during the 2027 reporting cycle.

Submission Process for CoP 2026

The submission process for the 2026 Communication on Progress (CoP) is conducted exclusively through the UN Global Compact’s centralized digital platform. This process is designed to be streamlined, ensuring that the 100+ data points are captured accurately and made publicly available for stakeholder review.

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Step-by-Step Submission Flow

The submission follows a specific sequence that must be completed within the April 1 – July 31 window.

1. Platform Access: Log in to the digital dashboard using your organization’s credentials. Navigate to the "Communication on Progress" tab to launch the 2026 digital questionnaire.

2. CEO Statement of Continued Support: This is the first mandatory component. The platform provides a standardized digital template where the CEO (or highest-level executive) confirms the company's ongoing commitment to the Ten Principles. This is signed electronically directly within the portal.

3. Completing the Questionnaire: Enter the quantitative and qualitative data for the data points across the five sections: Governance, Human Rights, Labour, Environment, and Anti-Corruption.

   • Note: You can save progress and return later, allowing different departments to contribute their specific metrics.

4. Sustainability Report Upload: While the digital questionnaire is the primary requirement for data comparability, companies are encouraged to upload their full Annual Sustainability Report (PDF) as supplementary evidence.

5. Review and Validation: Before final submission, the platform provides a summary of all responses. This is the final opportunity to correct data errors. Once "Submit" is clicked, the report is locked for the current cycle.

6. Public Disclosure: Upon submission, the CoP is automatically published on the organization’s public profile on the official website, where it becomes available for public download and review.

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Submission Requirements Checklist

Requirement	Format	Mandatory?
Electronic Signature	Digital click-to-sign in portal	Yes
Digital Questionnaire	Data entry into 5 themed modules	Yes
Supporting Documents	PDF (Max 50MB per file)	Optional
Language	English (Preferred) + Local Language	Mandatory

Critical "Non-Communicating" Risk

If the "Submit" button is not pressed by July 31, 2026, the system automatically triggers a status change. The organization's profile will display a "Non-communicating" badge, visible to investors and the public. This status remains until the submission is successfully completed.

Data Access and Visibility in CoP 2026

A fundamental pillar of the UN Global Compact (UNGC) is transparency. Consequently, almost all information submitted during the 2026 Communication on Progress (CoP) cycle is designed for public consumption. This "Open Data" approach allows investors, researchers, and consumers to hold companies accountable for their sustainability claims.

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Data Accessibility Matrix

The following table breaks down who can see your data and how they can interact with it once the report is submitted.

Access Level	Stakeholder Group	Visibility Scope	Features Available
Public Access	General Public, NGOs, Media	Full Disclosure	View and download individual company CoPs as PDFs directly from the UNGC website.
Investor Access	Financial Institutions, ESG Analysts	Full Disclosure + Raw Data	Access to the CoP Data Visualization Tools to filter and export raw sustainability metrics.
Internal Access	Your Company Users	Private Dashboard	Real-time entry, progress tracking, and historical data comparison from previous years.
Benchmarking Access	Participating Businesses	Aggregated Data	Compare your company's performance against industry peers, regions, or company sizes.
Research Access	Academic & UN Entities	Aggregated & Trend Data	Use of anonymized data to identify global sustainability trends and gaps in SDG progress.

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Key Data Access Principles

• Public by Default: All data entered into the questionnaire, including any uploaded supplementary PDF reports, is made publicly available on your company’s participant profile. There is no "private" or "confidential" mode for mandatory questions.

• Data Visualization Tools: The UNGC provides interactive dashboards (powered by Tableau) that allow stakeholders to analyze aggregated data. For example, a stakeholder could visualize the average "Gender Pay Ratio" for all manufacturing companies in Europe.

• Commercial Use Restrictions: While the data is open and can be used freely for research and accountability, it may not be used for commercial purposes (e.g., selling a database of the results) without prior permission from the UN Global Compact.

• Responsibility for Accuracy: The UNGC does not verify the accuracy of the data submitted. The "Data Access" policy explicitly states that the reporting company is solely responsible for the truthfulness of the information made available to the public.

Protecting Sensitive Information

Because of this high level of transparency, organizations should ensure that no proprietary trade secrets or sensitive personal employee data (beyond the required aggregated percentages) are included in the narrative sections.

Frequently Asked Questions (FAQ)

The following FAQ addresses the most common technical and strategic concerns regarding the UN Global Compact 2026 reporting cycle.

Question	Answer
Who is required to submit the 2026 CoP?	All business participants that joined the UN Global Compact before January 1, 2026. If you joined on or after this date, your first mandatory report is due in 2027.
Is the digital questionnaire mandatory?	Yes. In 2026, the digital questionnaire is the primary requirement. While you can upload a PDF sustainability report as a supplement, it does not replace the need to complete the mandatory data fields in the portal.
What happens if we miss the July 31st deadline?	Your company will be listed as "Non-communicating" on the global participant map. You have until December 31, 2026, to submit a late report and return to "Active" status.
Can subsidiaries report separately?	By default, subsidiaries are covered under the Parent Company's consolidated report. However, if a subsidiary wants to showcase its own local ESG leadership, it can choose to submit an independent CoP.
Is third-party data assurance required?	No. While the UNGC encourages external assurance (Data Point 92), it is not a requirement for submission. You simply need to disclose whether the data has been verified or not.
In what language should we submit?	The UNGC platform supports multiple languages. However, to ensure maximum visibility for global investors, submitting in English (or providing an English translation of your narrative sections) is highly recommended.
Can we edit the CoP after it is submitted?	According to the Amendment Policy, you can request an edit for material errors. However, because the data is published instantly, it is best to use the "Save as Draft" feature and perform a final internal audit before hitting submit.
Are there different "Levels" of reporting (e.g., Learner vs. Advanced)?	No. As of the 2024–2026 strategy, the UNGC has moved to a single, universal questionnaire for all companies to ensure data comparability across the entire network.

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Comparison: Active vs. Non-Communicating Status

Status	Meaning	Consequence
Active	CoP submitted within the April 1 – July 31 window.	Full access to UNGC branding, tools, and local network events.
Non-communicating	Failed to submit by July 31.	A red warning badge appears on your public profile; loss of "Active" status benefits.
Delisted	Failed to submit by December 31.	Expulsion from the UN Global Compact; company name is published on the "Delisted" list.

Glossary of Terms: UN Global Compact CoP 2026

This glossary provides the standardized definitions used within the 2026 Communication on Progress (CoP) questionnaire. Consistency in these terms is vital for accurate data aggregation and peer benchmarking.

Term	Definition in the CoP 2026 Context
Affected Stakeholders	Individuals or groups who may be positively or negatively impacted by a company’s actions. This includes employees, contract workers, and local communities.
Business Relationships	Relationships directly linked to a company's operations, products, or services. This encompasses joint ventures, vendors, franchisees, and licensees.
Child Labour	Work that deprives children of their childhood, potential, and dignity. It refers to work that is mentally or physically dangerous and harmful to development.
Collective Bargaining	Negotiations between one or more employers and workers' organizations to determine working conditions and terms of employment.
$CO_2$ Equivalent ($CO_2e$)	The universal unit of measurement used to indicate the global warming potential of various greenhouse gases (GHGs) relative to carbon dioxide.
Core Contractors	Individuals or entities otherwise engaged in the company’s core business (e.g., manufacturing production lines) but not directly on the payroll.
Decent Work	Work that involves opportunities for productive work with a fair income, workplace security, social protection, and freedom for personal development.
Ecosystem Restoration	The process of reversing the degradation of ecosystems (landscapes, lakes, oceans) to regain ecological functionality and productivity.
Energy Consumption	The total energy used, calculated as: (Non-renewable fuel + Renewable fuel) + (Purchased electricity, heating, cooling, and steam).
Grievance Mechanism	A formal, non-judicial process through which stakeholders can raise concerns about the company's impact and seek remedy.
Living Wage	A remuneration level that is sufficient to afford a decent standard of living for the worker and their family in a specific location.
Materiality	The process of identifying the specific ESG topics that are most significant to the company's impact on the economy, environment, and people.
Operational Functions	Roles within the organization that are not classified as management (Junior, Middle, Upper, or Executive) but focus on core daily tasks.
Parent Company	The highest-level legal entity in a corporate group that holds responsibility for the consolidated reporting of all interconnected subsidiaries.
Remediation	The act of providing a remedy for a negative impact that a company has caused or contributed to (e.g., apologies, financial compensation, or reform).
Value Chain	The full range of activities needed to create a product or service, from conception through delivery to final disposal (Scope 1, 2, and 3).

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Understanding Management Levels

For Data Points 18 and 19 (Diversity and Pay), the UNGC uses a standardized hierarchy to ensure data is comparable across different global corporate structures:

• Executive Management: The CEO and those reporting directly to the CEO/Board.

• Upper Management: Senior leaders reporting to Executive Management.

• Middle Management: Managers reporting to Upper Management.

• Junior/Entry Level: Supervisors and team leads reporting to Middle Management.