On the Verge: Disability and Sustainability Reporting in Europe

The demand for corporate disability data is intensifying in the European Union, where 27% of people over the age of 16 are people with disabilities (EU). Reporting on disability in business is on the verge of greater transparency as voluntary disclosures are replaced by standardized materiality assessments, mandated by the Corporate Sustainability Reporting Directive (CSRD). The existing practices of the European Fortune 500 demonstrate that disability is already a material facet of business performance that warrants stakeholder disclosure. This report details how companies disclose information about disability for investors, strategists, employees, clients, and consumers’ benefit.

Today:

• 99% of European Fortune 500 companies report on non-financial data annually
• 72% of European Fortune 500 companies include disability in their non-financial reporting, and
• 30% of European Fortune 500 companies disclose disability workforce participation percentages

Starting in 2025, subject to a double materiality assessment, disability will be integrated into social and business conduct disclosures through the European Sustainability Reporting Standards (ESRS). Over the remainder of the decade, some 50,000 multinational and regional enterprises will begin factoring disability into their materiality assessments and reporting against ESRS standards, some as early as next year.This modernization of corporate reporting codified by CSRD provides investors with information they need to make short-, medium-, and long-term financial decisions. Reporting on disability tells shareholders that companies are working to secure the disability inclusion advantage that yields higher revenue, net income, economic profit, and individual productivity (Accenture, 2023).‍

FAQs 

What is the “On the Verge”series?

The On the Verge series is a three-part series that examines how companies in the U.S., Europe, and Global Fortune 500 are integrating disability into sustainability reporting. This series analysis each sustainability report and provides insight on how disability inclusion is emerging as a critical component of corporate reporting and business strategy. This report is provided for informational purposes only and does not constitute legal, regulatory, or business advice. The analysis is based on publicly available information and research methodologies described herein.

What does each report in the series cover?

Each report builds on a shared research framework while focusing on a different scope:

• ‍On the Verge (2023): Establishes a baseline view of how companies are reporting on disability within U.S Fortune 500 sustainability reporting.‍
• On the Verge: Europe (2024): Examines regional disability-related data trends as the European Union faces increasing regulatory and market pressure under the Corporate Sustainability Reporting Directive (CSRD). ‍
• On the Verge: Global (2025): Expands the analysis to a global set of leading companies, tracking progress and identifying emerging patterns.

Together, the three reports provide a global view of disability disclosure and reporting practices.

Why is disability inclusion important in sustainability reporting?

The series highlights that disability inclusion is increasingly associated with business performance, risk management, and long-term value creation. Companies that report on disability maybe better positioned to capture the broader business benefits associated with inclusion, including potential for stronger workforce outcomes and improved financial performance.

Please note that outcomes will vary across organizations, and implementation of these practices does not guarantee specific business or financial results.

How was the research conducted across the series?

The reports are based on an analysis of publicly available corporate disclosures, including sustainability, ESG, and annual reports.

This methodology allowed our research team to:

• Track how companies report on disability overtime
• Compare disclosure practices across regions and industries
• Identify trends in reporting and performance

What types of disability-related information are analyzed?

Across the series, the research evaluated how companies report on disability in the following areas:

• Workforce representation and hiring practices
• Accessibility and inclusion initiatives
• Quantitative disability employment data
• Qualitative disability employment information

The analysis focuses on whether and how disability is explicitly included in corporate sustainability reporting.

What are the key trends identified across the series?

The analysis suggests that:

• Disability reporting is increasing but remains inconsistent across companies and regions
• Regulatory and stakeholder expectations,particularly in regions like the European Union, are accelerating demand for disability
• Disability is increasingly considered a material consideration for stakeholders

How should companies use this report?

Companies may use this report to:

• Benchmark their current disability reporting practices
• Identify gaps in disclosure and transparency
• Align company metrics with ESG and sustainability reporting strategies
• Prepare for increasing regulatory demand

These reports are intended to support consistent, transparent, and strategic integration of disability employment data into corporate reporting.