The Manufacturing ESG Maturity Benchmark Study 2024–2025 benchmarks enterprises based on transparency in their publicly available ESG disclosures. Avasant evaluated 22 enterprises using a rigorous methodology across the key dimensions of environmental, social, and governance performance, mapping of the UN Sustainable Development Goals (SDGs), and integration of policies and regional requirements. The 22 featured enterprises represent different manufacturing subsectors, including automotive, aerospace, process manufacturing, industrial manufacturing, and discrete manufacturing. The manufacturing sector is under heightened regulatory scrutiny, with global frameworks such as the CSRD and regulatory bodies, such as the US Securities and Exchange Commission, shaping sustainability disclosures. As one of the highest contributors to greenhouse gas (GHG) emissions, the manufacturing industry now faces increased expectations for climate action. The Manufacturing ESG Maturity Benchmark Study 2024–2025 provides benchmarks for enterprises, helping them align with global sustainability goals, manage supply chain complexities, and enhance transparency.
Avasant has also delved deeper into the reporting trends and mandates that have emerged due to an increased focus on streamlining reporting and transparency. These insights, featured in the report, offer a comprehensive overview of the sustainability themes prioritized by manufacturing enterprises, their preferred reporting practices, and how they are navigating the complex landscape of sustainability reporting mandates.
We have evaluated the manufacturing enterprises across different parameters and metrics, broadly categorized into the following:
Environmental: This parameter focuses on the initiatives and data reported by enterprises to reduce their environmental impact and achieve their carbon neutrality goals. It is further expanded to include data pertaining to energy and water consumption, GHG emissions and waste generation, and environmental compliance. Additionally, we evaluated their efforts to reduce energy and water consumption, GHG emissions, and waste.
Social: This parameter dives into the practices developed or followed by enterprises to become more inclusive and boost diversity within their organization. We have captured different data points, pertaining to employment benefits, diversity, health and safety of employees, training and education, human rights assessments and subsequent results, and social and economic contribution to the local community.
Governance: This parameter focuses on the policies, compliance with regulations, and transparency practices followed by the enterprises. Different data points, such as the economic performance of the enterprises, procurement practices, anti-corruption practices, practices to ensure anti-competitive behavior, and tax strategies have been captured.
ESG disclosure compliance and complexity: This dimension focuses on initiatives taken by enterprises that ensure transparency in their ESG data disclosures. This also assesses the efforts made by the providers to achieve the UN SDGs, embedding policy commitments, percentage reduction of emissions, investment in emerging technologies to reduce environmental impact, materiality assessment, and identification of risks and opportunities
Comprehensive evaluation of 22 enterprises: Enterprises such as Ford, Whirlpool, General Motors, Siemens, Cemex, and Airbus have been benchmarked on more than 8  ESG metrics, categorized under environmental, social, governance, and reporting complexity dimensions.
Top performers: Whirlpool, General Motors, and Ford emerged as leaders, achieving high scores across social responsibility, environmental impact, and governance practices. General Motors stood out with an overall score of 80.91, reflecting its commitment to responsible operations and strong corporate governance.
Decarbonization and energy efficiency: Many enterprises have integrated energy-efficient technologies, with 73% investing in emerging solutions like IoT and automation to lower emissions. Ford reported achieving 70.5% carbon-free electricity use, underscoring the shift toward clean energy.
Focus on social and labor practices: The report emphasizes enterprises’ growing investment in labor rights and workplace diversity. For instance, Stanley Black & Decker involves 80¬† of suppliers in its CDP supply chain program to track emissions and labor standards.
“The manufacturing industry has made significant strides toward embedding sustainability in its core operations. With increasing attention on transparency, there is also concern about greenwashing. There is an influence of region-specific frameworks, particularly from the EU. The transition from the NFRD to the more rigorous CSRD has created both challenges and opportunities for manufacturers, ” said Akshay Khanna, managing partner at Avasant
“The industry stands at a pivotal moment where sustainable practices are no longer optional, they are imperative. By embracing transparency and innovation, manufacturers have the unique opportunity to lead the way toward a resilient and sustainable future,” said Michael Wheeler, partner at Avasant.
This Research Byte is a brief overview of Avasant’s Manufacturing ESG Maturity Benchmarking Study 2024‚Äì2025
Avasant’s research and other publications are based on information from the best available sources and Avasant’s independent assessment and analysis at the time of publication. Avasant takes no responsibility and assumes no liability for any error/omission or the accuracy of information contained in its research publications. Avasant does not endorse any provider, product or service described in its RadarView™ publications or any other research publications that it makes available to its users, and does not advise users to select only those providers recognized in these publications. Avasant disclaims all warranties, expressed or implied, including any warranties of merchantability or fitness for a particular purpose. None of the graphics, descriptions, research, excerpts, samples or any other content provided in the report(s) or any of its research publications may be reprinted, reproduced, redistributed or used for any external commercial purpose without prior permission from Avasant, LLC. All rights are reserved by Avasant, LLC.
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