Building Internal Controls for CSRD: Lessons from a Wave 1 Company
An interview with Seraphina Kim about applying internal controls for CSRD disclosure.

TIME and Statista have published the third edition of the World’s Most Sustainable Companies 2026, naming the 750 firms that lead on transparency, accountability, and measurable environmental and social performance. For sustainability and investor-relations teams, the list provides a public read on which disclosure practices and climate commitments provide recognition.
Below we break down who reached the top of the 2026 ranking, how TIME and Statista built it, and what the methodology signals for companies preparing their own ESG disclosures.
Schneider Electric holds the No. 1 position for a third consecutive year. Japan’s NRI climbs to No. 2 and Italian luxury house Moncler takes No. 3. Technology, telecoms, and financial-services names round out a top 10 that spans eight countries.
Top 10
1: Schneider Electric, France
2: NRI, Japan
3: Moncler, Italy
4: Nokia, Finland
5: Nasdaq, United States
6: KPN, Netherlands
7: NEC, Japan
8: Castellum, Sweden
9: Aena, Spain
10: EDP Group, Portugal
The ranking evaluates more than 20 key performance indicators through a four-step funnel. Statista began with a pool of over 5,800 of the world’s largest and most relevant companies and progressively narrowed it to the 750 awardees. Note: The list was expanded from 2025 where only 500 companies were listed.
Step 1 – Sustainable business: Companies in non-sustainable industries (such as fossil fuels or deforestation), those on negative lists like Carbon Majors, or those tied to major environmental controversies were excluded.
Step 2 – Commitments & ratings: External signals were assessed, including CDP scores, UN Global Compact participation, SBTi targets, the S&P Global Sustainability Yearbook, the Dow Jones Sustainability Index, UNFCCC Race to Zero, and MSCI ESG & SRI ratings.
Step 3 – Reporting & transparency: Analysts checked for a published 2024 ESG report, external assurance, and alignment with GRI, IFRS/ISSB (including SASB), TCFD, and ESRS standards.
Step 4 – Environmental & social stewardship: Companies were scored on KPIs such as emission and energy intensity, renewable-energy and recycling ratios, and social metrics including women on boards, gender pay gap, workplace safety, and employee turnover.
Those inputs feed a 100-point score weighted 40% commitments & ratings, 20% reporting & transparency, and 40% environmental & social stewardship. The final list represents 750 leaders from 43 countries and 20 industries, with the United States and Japan the most represented.
Movers and new faces
Within the top 100, some companies posted dramatic gains. Adobe surged from No. 97 to No. 18, while Portugal’s EDP Group jumped into the top 10 at No. 10 from No. 73. Terna, Cadence Design Systems, and Storebrand also climbed sharply. Movement ran both ways: First Financial Holding, Beko, and Deutsche Telekom slipped well down the order, a reminder that recognition must be re-earned each year as methodology and peer performance evolve.
The 2026 edition also welcomed a wave of new entrants across the top 100 — including ASML, S&P Global, Salesforce, Ørsted, and Logitech — while a comparable number of 2025 names dropped off, underscoring how competitive the field has become.
If you would like access to an Excel that compares the movement of scores between 2025 to 2026 email solutions@nossadata.com saying “Time Excel” and we wil send it.
The methodology is a checklist of what recognized sustainability leaders have in place: assured ESG reports, alignment with GRI, ISSB, and ESRS, credible science-based targets, KPIs on emissions and workforce equity. Companies that treat disclosure as a structured, audit-ready data exercise — rather than a once-a-year narrative — are the ones that surface in rankings like this.
Nossa Data is a software company and advisory solution specialised in listed company disclosure. We help issuers understand market expectations of their data and improve on disclosure over time. We are proud of our many clients who made the TIME list! Get in touch with solution@nossadata.com if you would like to learn more about our solution
TIME – World’s Most Sustainable Companies of 2026