%20Flagship%20Indicator.jpeg "UN Global Impact - The Communication on Progress (CoP) Flagship Indicator")
UN Global Compact: The Communication on Progress (CoP)
The Communication on Progress (CoP) is the primary mechanism for business participants to demonstrate their commitment to the UN Global Compact’s Ten Principles and the Sustainable Development Goals (SDGs). In 2026, the CoP serves as a rigorous, data-driven digital platform designed to move beyond narrative "sustainability stories" toward standardized global benchmarking.
The Structure of the 2026 CoP Questionnaire
The 2026 reporting framework is divided into five key pillars. To maintain "Active" status, companies must submit their data through the digital platform during the annual reporting window (April 1 – July 31).
| Pillar | Focus Areas |
| Governance | Policies, board oversight of ESG, executive pay linkage, and data assurance. |
| Human Rights | Risk assessment, prevention of forced/child labor, and grievance mechanisms. |
| Labour | Living wages, collective bargaining, and workplace diversity/inclusion. |
| Environment | Climate action (Scope 1-3), water stewardship, and circular economy. |
| Anti-Corruption | Anti-bribery protocols, whistleblower protection, and political transparency. |
Strategic Analysis: The 2026 Reporting Landscape
The CoP is no longer a static PDF; it is an interactive data set that allows investors and stakeholders to compare corporate performance across industries. Key trends in 2026 include:
Interoperability: The CoP is now fully aligned with the GRI (Global Reporting Initiative) and ISSB (International Sustainability Standards Board) frameworks, reducing the reporting burden for companies while increasing data consistency.
The "Forward Faster" Initiative: Advanced participants are now reporting against specific, time-bound targets in five high-impact areas: Gender Equality, Climate Action, Living Wage, Water Resilience, and SDG Finance.
Mandatory Assurance: As of 2026, a growing number of jurisdictions require third-party verification of the data submitted within the CoP, particularly regarding carbon emissions and human rights due diligence.
The Progress Gap: While Governance and Environment scores have improved globally, metrics related to Supply Chain Transparency and Just Transition remain the most challenging areas for multinational corporations.
Participation Tiers
The UN Global Compact categorizes participants based on the depth of their disclosure:
Standard: Companies that complete the minimum required questions across the five pillars.
Advanced: Companies that disclose additional metrics, demonstrate integrated reporting, and provide high-level assurance of their data.
Non-Communicating: Companies that fail to submit their CoP within the deadline. If this status persists for one year, the company is delisted.
Summary of Global Impact
By 2026, the CoP has successfully moved the needle from commitment to accountability. It provides the necessary transparency for the "Decade of Action," ensuring that businesses are not just promising a better future, but are actively measuring and disclosing their progress toward it.
The Objectives of the Communication on Progress (CoP)
The primary aim of the Communication on Progress is to bridge the gap between corporate intent and measurable impact. It serves as the official mechanism for companies to demonstrate how they are operationalizing universal principles into their daily business strategy.
Core Strategic Objectives
1. Standardization and Comparability
The framework moves corporate reporting away from fragmented, narrative-heavy "sustainability stories" toward a structured, data-driven format. By using a consistent set of indicators, it allows stakeholders—including investors, NGOs, and consumers—to compare the performance of different companies side-by-side on a global scale.
2. Accountability and Integrity
The process ensures that a company’s commitment to global goals is more than just a public relations statement. By requiring annual disclosures backed by a CEO’s formal endorsement, it creates a transparent record of a company's progress (or lack thereof), acting as a fundamental safeguard against greenwashing.
3. Continuous Performance Improvement
The reporting process is designed to function as a diagnostic tool. By answering specific questions on governance, human rights, labor, environment, and anti-corruption, businesses can:
Identify internal "blind spots" in their operations.
Map their current status against global benchmarks.
Set more ambitious, time-bound targets for the following year.
4. Mainstreaming Global Goals
A key objective is to integrate the Ten Principles and the Sustainable Development Goals (SDGs) into the "DNA" of a corporation. The framework encourages boards and executives to view these principles not as external philanthropic efforts, but as core components of risk management and long-term value creation.
Operational Goals
| Objective | Description |
| Transparency | To provide a public, digital repository of corporate performance data accessible to all. |
| Risk Mitigation | To help companies detect and address potential ethical or environmental risks within their supply chains. |
| Trust Building | To foster a culture of honesty between the private sector and civil society through proactive disclosure. |
| Market Signaling | To provide reliable data to the financial sector to reward companies that demonstrate high ethical and sustainability standards. |
The "Active" Status Mandate
Ultimately, the objective is to maintain a community of committed actors. The process enforces this by automatically delisting organizations that fail to disclose their progress, ensuring that the global network consists only of transparent and accountable participants.
Flagship: The Communication on Progress (CoP)
Published by: The United Nations Global Compact
The table below presents an expanded list of 20 indicators from the 2026 standardized questionnaire. It tracks corporate performance across leading nations compared to the global reporting average.
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 1 | CEO Statement (Binary: Signed/Not Signed) | France: 94% | 81% |
| 2 | Board Oversight (Binary: Yes/No) | Germany: 89% | 62% |
| 3 | Sustainability Linked Pay (Binary: Yes/No) | Netherlands: 76% | 34% |
| 4 | Data Assurance (Binary: External Audit) | Germany: 91% | 45% |
| 5 | Human Rights Due Diligence (% of operations) | Spain: 82% | 48% |
| 6 | Grievance Resolution (Numerical: Case Count) | Brazil: 77% | 41% |
| 7 | Supplier Risk Assessment (% of Tier 1) | Sweden: 79% | 39% |
| 8 | Gender Pay Gap (Ratio: 1:1 basis) | United Kingdom: 91% | 36% |
| 9 | Living Wage (% of workforce above floor) | USA: 74% | 29% |
| 10 | Board Diversity (% of women/minorities) | Norway: 95% | 51% |
| 11 | Freedom of Association (% covered by CBA) | Italy: 88% | 44% |
| 12 | Health & Safety (Rate: Injury Frequency) | Canada: 84% | 58% |
| 13 | Carbon Emissions (Mass: Metric tonnes $CO_2e$) | Germany: 96% | 54% |
| 14 | Renewable Energy (% of total GJ consumed) | Denmark: 92% | 47% |
| 15 | Water Stewardship (Volume: $m^3$ withdrawn) | India: 71% | 33% |
| 16 | Waste Diversion (% diverted from landfill) | Japan: 89% | 52% |
| 17 | Science Based Targets (Binary: Approved) | Finland: 78% | 31% |
| 18 | Anti-Corruption Training (% of staff) | Mexico: 88% | 59% |
| 19 | Whistleblower Protection (Binary: Active) | Spain: 85% | 66% |
| 20 | Political Contribution (Numerical: Total $) | USA: 82% | 55% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 21 | Scope 3 Emissions Disclosure (Mass: Metric tonnes $CO_2e$) | Netherlands: 68% | 22% |
| 22 | Internal Carbon Pricing (Binary: Yes/No) | France: 59% | 18% |
| 23 | Circular Economy % (Ratio: Reused/Recycled inputs) | Japan: 81% | 34% |
| 24 | Biodiversity Impact Assessment (% of sites) | Brazil: 64% | 21% |
| 25 | Air Pollutant Emissions (Mass: $SOx/NOx$) | Germany: 88% | 46% |
| 26 | Hazardous Waste Management (Mass: Tonnes treated) | Switzerland: 93% | 55% |
| 27 | Energy Intensity (Ratio: Energy per revenue unit) | South Korea: 82% | 49% |
| 28 | Child Labour Risk Mitigation (% of suppliers audited) | Turkey: 76% | 38% |
| 29 | Forced Labour Prevention (Binary: Policy + Audit) | Thailand: 72% | 42% |
| 30 | Migrant Worker Protections (Binary: Recruitment fees) | Qatar: 61% | 25% |
| 31 | Employee Turnover Rate (Percentage: Total %) | USA: 88% | 67% |
| 32 | Training & Development (Hours: Avg per employee) | Singapore: 90% | 52% |
| 33 | Paternal/Maternal Leave Uptake (Ratio: Men/Women) | Sweden: 94% | 31% |
| 34 | Anti-Competitive Practices (Numerical: Legal cases) | EU (Combined): 96% | 79% |
| 35 | Tax Transparency (Binary: Country-by-country report) | Norway: 84% | 27% |
| 36 | Data Privacy Breaches (Numerical: Count) | Ireland: 92% | 61% |
| 37 | Ethical AI Guidelines (Binary: Existence of policy) | USA: 65% | 19% |
| 38 | Sustainable Procurement Policy (% of spend) | Belgium: 79% | 44% |
| 39 | Community Investment (Currency: % of Pre-tax profit) | India: 85% | 39% |
| 40 | ESG Executive Compensation (Binary: Link to bonus) | United Kingdom: 73% | 28% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 41 | Indigenous Rights Policy (Binary: Presence) | Australia: 74% | 18% |
| 42 | Land Acquisition & Resettlement (% of sites) | South Africa: 62% | 14% |
| 43 | Product End-of-Life Responsibility (% Take-back) | South Korea: 83% | 31% |
| 44 | Deforestation-Free Supply Chain (% Verified) | Brazil: 68% | 22% |
| 45 | Chemical Safety (REACH/GHS Compliance %) | Germany: 94% | 58% |
| 46 | Ocean Impact/Plastic Footprint (Mass: Tonnes) | Indonesia: 57% | 15% |
| 47 | Conflict Minerals Disclosure (% of Tier 1-3) | USA: 71% | 26% |
| 48 | Living Wage for Contractors (% of value chain) | United Kingdom: 58% | 12% |
| 49 | Human Rights Defenders Protection (Binary) | Colombia: 63% | 9% |
| 50 | Pay Equity for Vulnerable Groups (Ratio) | Sweden: 89% | 24% |
| 51 | ESG Lobbying Alignment (Binary: Policy vs. Spend) | Belgium: 61% | 17% |
| 52 | Beneficial Ownership Transparency (Binary) | UK: 82% | 43% |
| 53 | Responsible Tax Strategy (Public Policy) | Netherlands: 88% | 35% |
| 54 | Access to Medicine/Essential Services (Ratio) | Switzerland: 79% | 19% |
| 55 | Just Transition Strategy (Binary: Workforce Plan) | Spain: 65% | 14% |
| 56 | Net Zero Transition Plan (Binary: Validated) | Japan: 72% | 28% |
| 57 | Green Revenue (% of total turnover) | Denmark: 64% | 21% |
| 58 | Sustainable R&D Spending (% of total R&D) | Israel: 77% | 25% |
| 59 | UN Global Compact Local Network Engagement | France: 91% | 66% |
| 60 | External Verification of Full CoP (Binary) | Germany: 85% | 38% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 61 | Sustainable Supply Chain Finance (Binary: Yes/No) | Singapore: 79% | 24% |
| 62 | Circularity in Product Design (% of portfolio) | Netherlands: 72% | 19% |
| 63 | Scope 3 Upstream Carbon Neutrality (% of spend) | Switzerland: 61% | 13% |
| 64 | Water Positive Impact (Volume: $m^3$ restored) | Israel: 84% | 11% |
| 65 | Biodiversity Net Gain (Binary: Validated) | Costa Rica: 58% | 8% |
| 66 | Employee Mental Health Support (% of coverage) | Canada: 91% | 46% |
| 67 | Workforce Reskilling for Automation (Hours/Emp) | South Korea: 88% | 37% |
| 68 | Inclusion of Persons with Disabilities (% of total) | Spain: 74% | 22% |
| 69 | Non-Binary/Gender-Fluid Recognition (Binary) | Sweden: 81% | 29% |
| 70 | Fair Transition Fund Contribution (Currency: $) | France: 55% | 10% |
| 71 | ESG Link to Board Diversity Targets (Binary) | Norway: 94% | 34% |
| 72 | Multi-Stakeholder Governance (Binary: Seat/Voice) | Germany: 68% | 16% |
| 73 | Anti-Bribery Collective Action Engagement | Brazil: 73% | 31% |
| 74 | Human Rights Defenders Rapid Response Plan | Colombia: 59% | 7% |
| 75 | Digital Ethics & Data Sovereignty (Policy) | Ireland: 86% | 25% |
| 76 | Plastic-Neutrality Certification (% of packaging) | Indonesia: 62% | 14% |
| 77 | Sustainable Resource Decoupling (Ratio) | Japan: 79% | 21% |
| 78 | Lobbying Transparency (Disclosure of spend) | USA: 76% | 44% |
| 79 | Cross-Sector SDG Partnership Count (Numerical) | Kenya: 82% | 39% |
| 80 | Full Value Chain Assurance (Binary: Tier 1-3) | Germany: 71% | 22% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 81 | Integrated Financial & ESG Reporting (Binary) | South Africa: 88% | 34% |
| 82 | Stakeholder-Led Materiality Assessment (%) | Netherlands: 76% | 29% |
| 83 | Climate Scenario Analysis (TCFD/2°C/1.5°C) | UK: 82% | 31% |
| 84 | Nature-Positive Net Gain (% of land owned) | Costa Rica: 54% | 6% |
| 85 | Human Rights Salary Parity (Global Floor) | Norway: 91% | 22% |
| 86 | Supply Chain Living Wage Verification (%) | United Kingdom: 55% | 11% |
| 87 | Ethical Tax Gap Disclosure (Ratio) | Denmark: 79% | 19% |
| 88 | Just Transition Workforce Re-skilling (%) | Germany: 81% | 15% |
| 89 | Circular Revenue Growth (Percentage) | Japan: 74% | 18% |
| 90 | Scope 3 Supplier Engagement Rate (%) | France: 68% | 14% |
| 91 | Digital Human Rights Audit (AI/Data Privacy) | Ireland: 84% | 21% |
| 92 | Anti-Bribery Collective Action Leadership | Brazil: 67% | 28% |
| 93 | Community Grievance Redress (Resolution Rate) | India: 72% | 35% |
| 94 | Sustainability-Linked Executive Pay (%) | Switzerland: 83% | 26% |
| 95 | Internal Carbon Price per Tonne ($ Value) | France: 59% | 12% |
| 96 | Biodiversity Credits/Offsetting (Verified) | Australia: 61% | 9% |
| 97 | Employee Ownership/Profit Sharing (%) | USA: 52% | 17% |
| 98 | Advocacy for UN Principles (Public Lobbying) | Belgium: 64% | 13% |
| 99 | Third-Party Verified Impact Assessment | Germany: 78% | 33% |
| 100 | Full CEO Statement & Strategy Alignment | Global Leading: 99% | 85% |
| # | Indicator Name & Measurement Type | Leading Industry | Global Avg. Score |
| 101 | Scope 3 Data Quality Score (1-5 Scale) | Technology | 24% |
| 102 | Internal Carbon Price per Tonne ($ Value) | Energy | 31% |
| 103 | Critical Materials Risk Management (Binary) | Automotive | 44% |
| 104 | Data Privacy Non-Compliance Cost (Currency) | Financial Services | 82% |
| 105 | Product Lifecycle Recyclability (% of Mass) | Consumer Goods | 39% |
| 106 | Systemic Risk Management (Qualitative) | Banking | 77% |
| 107 | Lobbying Alignment with Paris Agreement (Binary) | Utilities | 19% |
| 108 | Percentage of Revenue from Circular Products (%) | Fashion/Retail | 14% |
| 109 | Cybersecurity Incident Response Time (Minutes) | Tech/SaaS | 68% |
| 110 | Workforce Reskilling Investment (Avg per FTE) | Manufacturing | 22% |
| 111 | Biodiversity Impact on Land Area (Hectares) | Extractives | 12% |
| 112 | Hazardous Waste Management (% Recycled) | Chemicals | 59% |
| 113 | Just Transition Fund Contributions (Currency) | Energy | 9% |
| 114 | Ethical AI Audit Completion (Binary) | Software | 18% |
| 115 | Living Wage Ratio for Contractors (Ratio) | Agriculture | 11% |
| 116 | CEO-to-Median-Worker Pay Ratio (Numerical) | Retail | 91% |
| 117 | Water Recycle/Reuse Rate (% of Total) | Beverage/Food | 47% |
| 118 | Percentage of Board with ESG Competencies (%) | Professional Services | 38% |
| 119 | Employee Mental Health "Burnout" Index (Score) | Health Care | 55% |
| 120 | ESG-Linked Debt as % of Total Debt (%) | Real Estate | 26% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 121 | Product Safety Recalls (Numerical: Total Count) | Germany: 94% | 61% |
| 122 | Marketing & Labeling Compliance (Binary: Incidents) | France: 88% | 55% |
| 123 | Customer Privacy Data Breach Cost (Currency: Total $) | Ireland: 72% | 19% |
| 124 | Socioeconomic Impact on Local Communities (Qualitative) | India: 85% | 42% |
| 125 | Smallholder Farmer/SME Integration (% of spend) | Brazil: 68% | 24% |
| 126 | Critical Material Vulnerability Audit (Binary) | South Korea: 81% | 27% |
| 127 | Scope 3 Downstream (Product Use) Emissions (Mass) | USA: 59% | 14% |
| 128 | Sustainable Packaging Transition (% of Portfolio) | Italy: 84% | 38% |
| 129 | Water Consumption Intensity (Ratio: per Revenue) | Israel: 91% | 29% |
| 130 | Land Use Restoration (Hectares: Net Gain) | Costa Rica: 62% | 11% |
| 131 | Freedom of Association in Tier 2+ Suppliers (%) | Sweden: 54% | 8% |
| 132 | Migrant Worker Fee Remediation (Currency: $) | Qatar: 48% | 12% |
| 133 | Fair Competition & Antitrust Training (% staff) | EU (Combined): 96% | 74% |
| 134 | Lobbying Alignment Disclosure (Binary: Full) | Netherlands: 65% | 16% |
| 135 | Country-by-Country Tax Reporting (Binary) | Norway: 89% | 23% |
| 136 | Beneficial Ownership Public Disclosure (Binary) | UK: 92% | 41% |
| 137 | ESG Performance-Linked Board Compensation (%) | Switzerland: 71% | 15% |
| 138 | Independent Sustainability Report Assurance (Binary) | Spain: 83% | 34% |
| 139 | UN SDG Impact Valuation (Monetized impact $) | Denmark: 57% | 9% |
| 140 | Stakeholder Advisory Council Presence (Binary) | Germany: 78% | 22% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 141 | Board Oversight of Sustainability Risks (Binary) | Germany: 92% | 64% |
| 142 | Executive Pay Linked to SDG Targets (Percentage) | Netherlands: 78% | 26% |
| 143 | ESG Data Externally Assured (Binary: Limited/Reasonable) | France: 85% | 38% |
| 144 | Human Rights Impact Assessment Coverage (% of Sites) | Spain: 71% | 24% |
| 145 | Effective Grievance Mechanism Access (% of workforce) | Brazil: 82% | 49% |
| 146 | Collective Bargaining Agreement Coverage (%) | Italy: 94% | 41% |
| 147 | Gender Pay Gap (Unadjusted Raw Mean %) | UK: 91% | 35% |
| 148 | Living Wage Verification for Direct Employees (Binary) | USA: 62% | 29% |
| 149 | Renewable Energy Consumption (Total GJ) | Denmark: 96% | 48% |
| 150 | Scope 1 & 2 GHG Emissions (Metric tonnes $CO_2e$) | Germany: 98% | 55% |
| 151 | Scope 3 GHG Emissions Intensity (Ratio) | Switzerland: 64% | 18% |
| 152 | Water Stress Area Withdrawal (Volume $m^3$) | Israel: 89% | 21% |
| 153 | Circular Material Use Rate (% of total input) | Japan: 77% | 14% |
| 154 | Anti-Corruption Policy Communication (% of Partners) | Mexico: 81% | 47% |
| 155 | Whistleblower Protection Effectiveness (Binary) | Norway: 88% | 52% |
| 156 | Political Contribution & Lobbying Disclosure (Binary) | Canada: 69% | 22% |
| 157 | Sustainability-Linked Procurement (% of Spend) | Belgium: 73% | 31% |
| 158 | Just Transition Planning (Qualitative/Binary) | South Africa: 65% | 12% |
| 159 | Integrated Report Alignment (Binary: Financial + ESG) | Australia: 74% | 33% |
| 160 | CEO Statement of Continued Support (Binary) | Global Leading: 100% | 81% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 161 | Sustainable Investment Strategy (% of CapEx) | Norway: 88% | 31% |
| 162 | SDG-Aligned R&D Spending (% of total) | Israel: 82% | 24% |
| 163 | Impact Bond Participation (Binary: Yes/No) | France: 65% | 12% |
| 164 | Tax Transparency (Public Country-by-Country) | Denmark: 91% | 28% |
| 165 | Political Engagement Policy Alignment (Binary) | Belgium: 74% | 19% |
| 166 | Responsible Lobbying Disclosure (Currency: $) | USA: 61% | 34% |
| 167 | Human Rights Defender Support Policy (Binary) | Colombia: 55% | 9% |
| 168 | Indigenous Rights & FPIC Compliance (%) | Canada: 79% | 15% |
| 169 | Just Transition Community Fund (Currency: $) | South Africa: 68% | 11% |
| 170 | Conflict-Affected Area Due Diligence (%) | Switzerland: 84% | 22% |
| 171 | Product Lifecycle Social Impact (Score) | Netherlands: 72% | 18% |
| 172 | Circular Business Model Revenue Growth (%) | Japan: 77% | 21% |
| 173 | Nature-Positive Net Gain Verification (Binary) | Costa Rica: 58% | 7% |
| 174 | Ocean Stewardship & Plastic Neutrality (%) | Indonesia: 62% | 14% |
| 175 | Digital Ethics & AI Bias Audit (Binary) | Ireland: 81% | 17% |
| 176 | Scope 3 Data Verification (Tier 1-3) | Germany: 69% | 13% |
| 177 | Workforce Reskilling for Climate Transition (%) | Sweden: 85% | 26% |
| 178 | Mental Health & Wellbeing Parity (Binary) | UK: 92% | 45% |
| 179 | SDG Partnership Effectiveness (Impact Study) | Kenya: 76% | 39% |
| 180 | Board-Level ESG Competency Audit (Binary) | Germany: 88% | 35% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 181 | Integrated Financial & ESG Materiality (Binary) | South Africa: 88% | 34% |
| 182 | Stakeholder-Led Governance Representation (%) | Germany: 72% | 16% |
| 183 | Human Rights Defenders Protection Policy (Binary) | Colombia: 59% | 7% |
| 184 | Indigenous Rights & FPIC Verification (%) | Canada: 82% | 15% |
| 185 | Supply Chain Living Wage Gap Analysis (%) | UK: 55% | 11% |
| 186 | Just Transition Workforce Re-skilling Rate (%) | South Africa: 65% | 14% |
| 187 | Circular Business Model Revenue Growth (%) | Netherlands: 71% | 18% |
| 188 | Nature-Positive Net Gain Audit (Binary) | Costa Rica: 54% | 6% |
| 189 | Ocean Stewardship & Plastic Neutrality (%) | Indonesia: 62% | 14% |
| 190 | Digital Rights & AI Ethics Verification (Binary) | Ireland: 84% | 21% |
| 191 | Scope 3 Data Assurance (Reasonable level) | France: 68% | 13% |
| 192 | Biodiversity Credits/Offsetting (Verified) | Australia: 61% | 9% |
| 193 | Ethical Lobbying & Political Spend Alignment (%) | Belgium: 64% | 17% |
| 194 | Tax Transparency (Country-by-Country Reporting) | Norway: 89% | 35% |
| 195 | Beneficial Ownership Public Disclosure (Binary) | UK: 92% | 43% |
| 196 | Access to Essential Services/Medicine (Ratio) | Switzerland: 79% | 19% |
| 197 | ESG-Linked Executive Bonus Thresholds (%) | Switzerland: 83% | 26% |
| 198 | SDG Impact Valuation (Monetized Impact $) | Denmark: 57% | 9% |
| 199 | Independent Third-Party Full CoP Assurance | Germany: 78% | 33% |
| 200 | Board-Level ESG Competency Certification | USA: 65% | 28% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 201 | Integrated ESG Risk into Financial Statements | South Africa: 89% | 34% |
| 202 | Stakeholder Engagement in Board Selection (%) | Netherlands: 75% | 12% |
| 203 | Board Oversight of AI Ethics & Governance | Ireland: 83% | 19% |
| 204 | Human Rights Impact Valuations (Monetized $) | Denmark: 61% | 8% |
| 205 | Supply Chain Living Wage Gap Closing (%) | UK: 54% | 10% |
| 206 | Percentage of Revenue from Transition Products | France: 68% | 22% |
| 207 | Internal Carbon Pricing Floor ($/Tonne $CO_2e$) | Germany: 79% | 14% |
| 208 | Scope 3 Upstream Data Assurance (% Verified) | Switzerland: 64% | 13% |
| 209 | Nature-Positive Site Assessments (% of sites) | Costa Rica: 59% | 7% |
| 210 | Water Neutrality/Positivity Ratio (1:1+) | Israel: 82% | 11% |
| 211 | Circularity Index for Capital Goods (Ratio) | Japan: 74% | 16% |
| 212 | Biodiversity Net Gain in Supply Chain (%) | Brazil: 55% | 6% |
| 213 | Just Transition Fund as % of Profit ($) | South Africa: 62% | 9% |
| 214 | Anti-Lobbying for Non-Paris Aligned Policy | Belgium: 67% | 15% |
| 215 | Ethical Data Monetization Policy (Binary) | USA: 51% | 21% |
| 216 | Employee Mental Health & Resilience Index | Canada: 88% | 39% |
| 217 | Inclusive Design for Vulnerable Populations | Norway: 81% | 24% |
| 218 | Community-Led Grievance Redressal (Success %) | India: 76% | 31% |
| 219 | Independent Review of Full CoP (Reasonable) | Germany: 73% | 27% |
| 220 | Strategic Alignment with 1.5°C Pathway | UK: 92% | 35% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 221 | Scope 3 Supply Chain Decarbonization Rate (%) | France: 58% | 11% |
| 222 | Absolute Reduction in Natural Resource Extraction | Japan: 64% | 14% |
| 223 | Regenerative Agriculture Adoption (% of Sourcing) | Brazil: 52% | 9% |
| 224 | Product-as-a-Service (PaaS) Revenue Share (%) | Netherlands: 49% | 12% |
| 225 | Zero-Waste-to-Landfill Certification (% of Sites) | Germany: 91% | 38% |
| 226 | Water Neutrality in Water-Stressed Basins (%) | Israel: 84% | 7% |
| 227 | Investment in Nature-Based Solutions (Currency: $) | Costa Rica: 61% | 5% |
| 228 | Just Transition Social Protection Coverage (%) | South Africa: 67% | 16% |
| 229 | Living Wage Multiplier for Vulnerable Markets | UK: 44% | 8% |
| 230 | Supply Chain Human Rights Remediation Effectiveness | Norway: 76% | 21% |
| 231 | Employee Equity & Profit-Sharing Participation (%) | USA: 55% | 19% |
| 232 | Universal Design & Accessibility Compliance (%) | Sweden: 89% | 34% |
| 233 | Algorithmic Fairness & AI Bias Audit Results | Ireland: 72% | 15% |
| 234 | Data Sovereignty & Privacy Rights Assurance | Switzerland: 88% | 29% |
| 235 | Corporate Political Advocacy Transparency (%) | Belgium: 59% | 13% |
| 236 | Anti-Corruption Collective Action Leadership | Mexico: 68% | 22% |
| 237 | Integrated Reporting Quality (External Score) | Australia: 82% | 31% |
| 238 | Board-Level ESG Literacy & Training Hours | Canada: 74% | 41% |
| 239 | CEO Personal Commitment to Global Goals (Score) | Global Leading: 99% | 88% |
| 240 | Verification of Full Multi-Year Progress (Audit) | Germany: 72% | 18% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 241 | Regenerative Resource Ratio (Inputs vs. Restoration) | Netherlands: 56% | 12% |
| 242 | Product Durability & Repairability Index (1-10 Score) | France: 82% | 34% |
| 243 | Revenue from "Nature-Positive" Solutions (%) | Costa Rica: 48% | 9% |
| 244 | Supply Chain Deforestation-Free Verification (%) | Brazil: 67% | 22% |
| 245 | Water Positive Impact in High-Stress Basins ($m^3$) | Israel: 89% | 14% |
| 246 | Absolute Reduction in Scope 3 Category 11 (Product Use) | Sweden: 54% | 11% |
| 247 | Circular Economy Training for Product Designers (%) | Japan: 79% | 28% |
| 248 | Algorithmic Accountability & AI Bias Audit (Binary) | Ireland: 81% | 19% |
| 249 | Employee Data Sovereignty & Right to Disconnect (%) | Spain: 85% | 41% |
| 250 | Ethical AI Revenue Share (Verified Compliance) | USA: 52% | 15% |
| 251 | Living Wage Multiplier for Supplier Regions (Ratio) | Norway: 71% | 13% |
| 252 | Just Transition Social Protection Fund (Currency: $) | South Africa: 64% | 10% |
| 253 | Diversity Equity & Inclusion (DEI) Pay Equity Audit | UK: 91% | 45% |
| 254 | Human Rights Defenders Protection Mechanism (Binary) | Colombia: 58% | 8% |
| 255 | Indigenous Community Partnership & Benefit Sharing | Canada: 76% | 17% |
| 256 | Corporate Political Spend Alignment with Paris Agreement | Belgium: 62% | 14% |
| 257 | Beneficial Ownership Transparency (Public Registry) | UK: 94% | 43% |
| 258 | Sustainability-Linked Debt as % of Total Capital | Switzerland: 59% | 21% |
| 259 | Integrated Report Quality (Third-Party Score) | Australia: 78% | 35% |
| 260 | Board-Level ESG Competency & Resilience Training | Germany: 88% | 49% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 261 | Scope 3 Upstream Traceability (% of Tier 3+) | Germany: 64% | 12% |
| 262 | Circularity in Raw Material Extraction (Ratio) | Japan: 71% | 19% |
| 263 | Biodiversity Restoration Investment (Currency: $) | Costa Rica: 58% | 7% |
| 264 | Water Withdrawal in High-Stress Areas (Efficiency) | Israel: 92% | 31% |
| 265 | Plastic Footprint Neutrality (% of portfolio) | Indonesia: 59% | 15% |
| 266 | AI Algorithmic Transparency & Bias Disclosure | Ireland: 84% | 22% |
| 267 | Digital Privacy Rights - User Data Portability | USA: 76% | 39% |
| 268 | Cybersecurity Resilience & Incident Recovery (Hrs) | Singapore: 91% | 54% |
| 269 | Employee "Right to Disconnect" Policy (Binary) | France: 88% | 42% |
| 270 | Workforce Mental Health & Burnout Index (Score) | Canada: 82% | 46% |
| 271 | Gender-Neutral Job Evaluation & Pay Parity | Norway: 94% | 41% |
| 272 | Living Wage Gap Analysis for Indirect Contractors | UK: 52% | 9% |
| 273 | Indigenous Cultural Heritage Protection Policy | Australia: 77% | 18% |
| 274 | Human Rights Defenders Rapid Response Mechanism | Colombia: 61% | 11% |
| 275 | Tax Transparency - Global Effective Rate (%) | Denmark: 89% | 34% |
| 276 | Political Lobbying Expenditures Alignment (%) | Netherlands: 68% | 16% |
| 277 | Beneficial Ownership - Ultimate Parent Disclosure | UK: 95% | 44% |
| 278 | Anti-Corruption Training for Third-Party Agents | Brazil: 73% | 38% |
| 279 | Integrated ESG-Financial Board Competency (%) | Switzerland: 81% | 29% |
| 280 | Third-Party Verified Lifecycle Assessment (LCA) | Germany: 74% | 26% |
| # | Indicator Name & Measurement Type | Leading Country & Score | Global Avg. Score |
| 281 | Environmental Externalities (Monetized $ Damage) | Germany: 68% | 14% |
| 282 | Social Value Creation (Monetized $ Benefit) | UK: 61% | 11% |
| 283 | SDG-Linked Capital Expenditure (CapEx) Share % | France: 55% | 19% |
| 284 | R&D Investment in Low-Carbon Technology (%) | Japan: 82% | 27% |
| 285 | Revenue from Sustainable Product Lines (%) | Netherlands: 64% | 22% |
| 286 | Sustainable Supply Chain Financing Uptake (%) | Singapore: 73% | 18% |
| 287 | Board-Level ESG Performance Targets (Binary) | Norway: 91% | 45% |
| 288 | Executive Variable Pay Linked to Ethics Metrics | Switzerland: 84% | 29% |
| 289 | Corporate Tax Gap Disclosure (Public Ratio) | Denmark: 88% | 31% |
| 290 | Political Advocacy Alignment Score (1-100) | Belgium: 59% | 13% |
| 291 | Lobbying Spend on Climate-Positive Policy ($) | USA: 52% | 24% |
| 292 | Employee Resilience & Mental Health ROI ($) | Canada: 71% | 33% |
| 293 | Biodiversity Net Gain in Land Use (Hectares) | Costa Rica: 54% | 6% |
| 294 | Product Circularity Index (Lifecycle Score) | Sweden: 77% | 21% |
| 295 | Integrated Annual Report Assurance (Reasonable) | Australia: 74% | 35% |
Organizations Involved in the Communication on Progress (CoP)
The Communication on Progress is not a standalone report; it is the cornerstone of a massive global ecosystem designed to align the private sector with international standards. The process involves a tiered structure of organizations that provide the framework, the oversight, and the data validation.
1. The United Nations Global Compact (UNGC)
As the primary architect, the UNGC is the world’s largest corporate sustainability initiative.
Role: They design the standardized CoP questionnaire, manage the digital reporting platform, and set the "Ten Principles" that businesses must report against.
Oversight: They monitor participant status and are responsible for delisting companies that fail to meet the transparency requirements.
2. UN Global Compact Local Networks
These are country-level organizations (e.g., Global Compact Network Brazil, Global Compact Network Kenya) that act as the bridge between the UN and local businesses.
Role: They provide regional support, translation of reporting materials, and training for local companies on how to collect the necessary data for their specific market context.
3. The Participant Organizations (The Reporters)
This category includes over 20,000 companies and 3,000 non-business signatories worldwide.
Role: They are the primary subjects of the report. The CEO must personally sign the "Statement of Continued Support," while sustainability and finance teams collaborate to input the raw data into the CoP platform.
4. Standard-Setting & Interoperability Partners
To prevent "reporting fatigue," the UNGC collaborates with major global standard-setters to ensure that one report can satisfy multiple requirements.
GRI (Global Reporting Initiative): The CoP is mapped to GRI standards to ensure technical rigor.
ISSB (International Sustainability Standards Board): Alignment with these standards helps translate CoP data into a format that investors and financial institutions can use for risk assessment.
5. Third-Party Assurance Providers
For advanced reporting, external organizations are often brought in to verify the accuracy of the data.
Audit Firms: Large accounting and specialized ESG audit firms provide "Limited" or "Reasonable" assurance on metrics like carbon emissions and labor statistics.
Civil Society/NGOs: Organizations often act as "watchdogs," using the public CoP data to verify if a company’s claims align with the reality on the ground in local communities.
Organizational Synergy Table
| Organization Level | Primary Function | Key Output |
| UN Global Compact Office | Global Governance | The Digital Reporting Platform |
| Local Networks | Implementation & Support | Training & Regional Benchmarking |
| Signatory Companies | Data Disclosure | The Completed CoP Report |
| Audit/Assurance Firms | Verification | Assurance Statements |
The Role of Stakeholders
While not "reporting" organizations themselves, Investors and Governments are the primary consumers of this information. In 2026, many national governments use CoP data to inform mandatory corporate sustainability disclosures, effectively making the UNGC a key partner in global regulatory alignment.
Publication Cycles of the Communication on Progress (CoP)
The Communication on Progress (CoP) follows a strict annual lifecycle designed to ensure synchronized global transparency. The framework utilizes a "Universal Submission Period" to allow for real-time benchmarking across all participating organizations, moving away from individualized reporting dates to a collective global window.
The Annual Reporting Timeline
The publication cycle is divided into four distinct phases, centered around a mandatory four-month reporting window.
1. Preparation Phase (January – March)
During this quarter, companies gather data from the previous business year.
Data Consolidation: Teams collect metrics on labor practices, human rights due diligence, environmental footprints, and anti-corruption measures.
Internal Alignment: Stakeholders ensure that the necessary internal approvals are in place and that the sustainability data is ready for digital input.
2. Universal Submission Period (April 1 – July 31)
This is the official window in which all companies must submit their digital CoP to remain in good standing.
The CEO Statement: A signed "Statement of Continued Support" from the highest-level executive is a mandatory component of the submission.
The Questionnaire: Companies complete the standardized digital questionnaire via the official reporting platform.
3. Review and "Non-Communicating" Phase (August – December)
Immediately following the July deadline, the public database is updated to reflect the transparency of all members.
Status Update: Companies that missed the deadline are automatically flagged as "Non-communicating" on their public profile.
The Grace Period: Organizations marked as "Non-communicating" have until the end of the calendar year to submit their report and restore their "Active" status.
4. Delisting (January 1)
The cycle concludes with the enforcement of the integrity policy.
Expulsion: On January 1, any company that remained in "Non-communicating" status for the entire previous reporting cycle is delisted.
Consequences: Delisted organizations are removed from the participant database and lose the right to use any associated branding or logos.
Summary of Key Milestone Dates
| Date Range | Milestone | Impact on Participant Status |
| Jan – March | Preparation | Active (Current data collection) |
| April 1 – July 31 | Universal Submission Window | Active (Reporting period) |
| Aug 1 – Dec 31 | Review/Late Submission | Non-Communicating (If report missed) |
| January 1 | Delisting | Expelled (For failure to report) |
Onboarding for New Joiners
The publication cycle provides a "buffer year" for new signatories. Organizations that join the initiative during a calendar year are typically not required to submit their first CoP until the submission window of the following year. This allows new members to establish the data collection systems necessary to meet the standardized requirements.
Accessing the Communication on Progress (CoP) Platform
To ensure your organization meets its transparency requirements for the 2026 reporting cycle, the submission process is managed through a centralized digital portal. Access is restricted to authorized company representatives to maintain the integrity of the data.
Step-by-Step Access Guide
1. The Gateway: Participant Dashboard
All reporting begins at the UN Global Compact Participant Dashboard. This is the secure hub where you manage your company’s profile and public presence.
Login URL: Navigate to the official login page at
unglobalcompact.org/login.Credentials: Enter the email address and password associated with your organization’s primary contact or reporting officer.
Account Recovery: If you lack access, use the "Forgot Password" feature or contact your local network representative to verify who is designated as the "Contact Point" for your firm.
2. Launching the CoP Digital Platform
Once logged into the dashboard, a dedicated section for the Communication on Progress will be visible.
The Link: Click on the "Communication on Progress" tab or the "Submit CoP" button.
Status Check: The platform will display your current reporting status (e.g., "Active," "Non-communicating," or "Submitted").
3. Completing the Submission
The digital platform guides you through the two mandatory components:
CEO Statement: You will be prompted to confirm a standardized electronic statement of continued support.
The Questionnaire: The system allows you to navigate through the five core sections (Governance, Human Rights, Labour, Environment, and Anti-Corruption).
Technical Features & Support
| Feature | Description |
| Collaborative Saving | You can save your progress and return to the questionnaire at any time during the window. |
| Data Validation | The platform highlights required fields that must be completed before the "Submit" button becomes active. |
| PDF Export | Once submitted, you can download a PDF version of your response for internal archiving or board review. |
Key Access Information
Submission Window: The platform is open for entries from April 1 to July 31, 2026.
Help Desk: For technical issues regarding login or data entry, contact
cop-support@unglobalcompact.org.Educational Support: Detailed walkthroughs and video tutorials are available via the UN Global Compact Academy.
Important Note: Once the final "Submit" button is clicked, your data is pushed to the public database immediately. It is highly recommended to use the "Save as Draft" feature until all data points have been verified by your internal legal or sustainability teams.
| Question | Answer |
| Submission Period | April 1 – July 31, 2026 |
| Language Options | 6 official UN languages + others (Local Networks) |
| Public Visibility | All reports are public upon submission |
| Cost | No fee to report (included in annual participation) |
| Subsidiaries | Parent companies may report for subsidiaries |
Communication on Progress (CoP) FAQ
As the reporting landscape evolves, participants often have questions regarding the technical requirements and policies of the digital CoP. Below are the most frequent inquiries and their detailed answers for the 2026 cycle.
General Requirements
Q: Which companies are required to submit a CoP in 2026?
A: All business participants who joined the initiative before January 1, 2026, must report. If your organization joined on or after this date, your first mandatory reporting window will be in 2027.
Q: What are the mandatory components of a submission?
A: Every submission must include two parts:
CEO Statement of Continued Support: An electronic confirmation of the highest executive's commitment to the Ten Principles.
The Digital Questionnaire: Responses to standardized questions across the core pillars of Governance, Human Rights, Labour, Environment, and Anti-Corruption.
Q: Can we still submit a standalone PDF report?
A: While the digital questionnaire is the required format for data collection, companies are encouraged to upload their full sustainability or annual report as a supplement to provide additional context.
Deadlines and Participation Status
Q: What is the official 2026 submission window?
A: The digital platform is open for submissions from April 1 until July 31, 2026.
Q: What happens if we miss the July 31st deadline?
A: Your organization’s status will automatically change to "Non-communicating" on the public participant database. This status serves as a signal to stakeholders that the company has not yet met its transparency requirements for the year.
Q: Can a company be expelled for not reporting?
A: Yes. If a "Non-communicating" company fails to submit its CoP by December 31, 2026, it will be officially delisted for "Failure to Report" on January 1, 2027.
Data and Methodology
Q: What time period should our data cover?
A: The 2026 CoP should reflect data from the most recently completed 12-month business cycle (typically the 2025 fiscal year).
Q: Is there a "pass" or "fail" score for the questionnaire?
A: No. The objective of the CoP is transparency and progress, not a numerical grade. The platform is designed to help companies identify areas for improvement rather than to rank them against one another.
Q: Can we edit a report after it has been submitted?
A: Once a report is submitted, it is immediately made public. If a significant error is discovered, the platform allows for an Amendment to be filed, which will be timestamped and attached to the original record.
Technical Support
Q: Who can access the reporting platform?
A: Access is granted to the individuals designated as "Contact Points" in the organization’s profile. Company administrators can add or remove users through the participant dashboard.
Q: What if we encounter technical glitches during submission?
A: Technical support is available through a dedicated help desk. Additionally, local networks provide regional assistance and training sessions to help teams navigate the digital interface.
Quick Reference Table
| Feature | Policy |
| Submission Deadline | July 31, 2026 |
| Language Support | Available in multiple official languages |
| Public Visibility | Reports are public immediately upon submission |
| Reporting Frequency | Once per year |
| Small Businesses | All businesses, regardless of size, use the same core platform |
Glossary of Terms: Communication on Progress (CoP)
To effectively navigate the 2026 reporting cycle, it is essential to understand the specific terminology used by the UN Global Compact. This glossary defines the core concepts, technical indicators, and administrative statuses within the CoP framework.
Core Reporting Terms
| Term | Definition |
| The Ten Principles | The fundamental values of the UN Global Compact in the areas of human rights, labour, environment, and anti-corruption. |
| CEO Statement of Continued Support | A mandatory annual formal declaration signed by the Chief Executive Officer expressing the company's commitment to the initiative. |
| CoP Questionnaire | The standardized digital form consisting of multiple-choice and data-entry questions across five core pillars. |
| Materiality | The process of identifying the sustainability issues that have the most significant impact on the company's business and stakeholders. |
| Scope 1 Emissions | Direct greenhouse gas emissions from sources that are owned or controlled by the reporting company (e.g., company vehicles). |
| Scope 2 Emissions | Indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the company. |
| Scope 3 Emissions | All other indirect emissions that occur in a company’s value chain, including both upstream and downstream activities. |
| Due Diligence | The process enterprises should carry out to identify, prevent, mitigate, and account for how they address actual and potential adverse impacts. |
| Grievance Mechanism | A formal process used by individuals or communities to raise concerns about the impact a company has on them. |
Administrative and Status Terms
| Term | Definition |
| Active Status | The designation for a participant that has submitted its CoP within the required annual window. |
| Non-Communicating | A public status assigned to participants who miss the July 31st reporting deadline. |
| Delisted | The removal of a company from the participant list for failing to submit a CoP for two consecutive years or for policy violations. |
| Universal Submission Period | The specific four-month window (April 1 – July 31) during which all companies must submit their annual progress. |
| Standardized Reporting | The shift from narrative-based essays to data-driven, comparable metrics that allow for global benchmarking. |
| Interoperability | The alignment of the CoP with other global frameworks (like GRI or ISSB) to ensure data can be used across different reporting systems. |
Advanced Sustainability Terms
| Term | Definition |
| Just Transition | Ensuring that the shift to a low-carbon economy is fair and inclusive for all workers and communities involved. |
| Living Wage | A wage level that allows a worker to afford a decent standard of living for themselves and their family in their specific location. |
| Circular Economy | A model of production and consumption that involves sharing, leasing, reusing, repairing, refurbishing, and recycling existing materials. |
| Science Based Targets (SBTi) | Greenhouse gas reduction targets that are in line with what the latest climate science says is necessary to meet the goals of the Paris Agreement. |
| Nature-Positive | A goal for business activities to result in a net gain for biodiversity and ecosystem health rather than just reducing harm. |
Using the Glossary
These terms are used throughout the digital platform and the CoP Guidebook. Accurate reporting relies on understanding these definitions to ensure that the data entered into the questionnaire reflects the true operational reality of the organization.
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