15filers, current period
25the period before
6controls it touches
6frameworks
ESG Reporting in 10-K and 10-Q filings, by month.
The marked line is the first month any public company in our record used the phrase; everything left of it is nobody writing it down.
Companies disclosing it
15
wrote this into a filing with the SEC
What it obligates
6
controls across 6 frameworks whose text speaks to it
Employers hiring for it
528
open US roles name it, and the ones below are hiring now
The long view, in annual and quarterly filings
A 10-K or 10-Q is a periodic report, so this counts how often the phrase appears in routine annual and quarterly reporting. It moves far more slowly and the numbers are larger.
Every month since 2008. The last point is the current month and is still
filling, so it always looks lower than it will be.
2008
peak 81 in February 2024
2026
Who disclosed it
From SEC full-text search over 8-K filings. Every row links to the filing itself.
| Company | Form | Filed | |
|---|
| Marathon Petroleum Corp MPC | 8-K | 2026-08-04 | filing |
| MPLX LP | 8-K | 2026-08-04 | filing |
| SCHOLASTIC CORP SCHL | 10-K | 2026-07-24 | filing |
| ESSENTIAL PROPERTIES REALTY TRUST, INC. EPRT | 8-K | 2026-09-16 | filing |
| ASIAFIN HOLDINGS CORP. ASFH | 10-Q | 2026-08-11 | filing |
| Expro Ltd XPRO | 10-Q | 2026-07-28 | filing |
| Ultragenyx Pharmaceutical Inc. RARE | 10-Q | 2026-08-05 | filing |
| Salesforce, Inc. CRM | 10-Q | 2026-08-27 | filing |
| COTY INC. COTY | 10-K | 2026-08-20 | filing |
| Nautilus Biotechnology, Inc. NAUT | 10-Q | 2026-07-28 | filing |
| PACIFIC BIOSCIENCES OF CALIFORNIA, INC. PACB | 10-Q | 2026-08-06 | filing |
| QUINSTREET, INC QNST | 10-K | 2026-08-26 | filing |
| CRESCENT BIOPHARMA, INC. CBIO | 10-Q | 2026-07-30 | filing |
The full search on EDGAR
Who is hiring for it
A sample of the open roles naming this phrase. An employer paying a salary
against something is the least ambiguous demand signal there is, and every row links to the
posting so the claim can be checked rather than believed. The total above is the whole US
market; these are the ones we hold the posting for.
Which industries file it
Companies grouped by the industry classification on their own filing. A count, not a
survey.
| Industry | | Companies |
|---|
| Chemicals and pharmaceuticals | | 31 |
| Software and IT services | | 27 |
| Holding and investment offices | | 26 |
| Industrial machinery | | 18 |
| Services and entertainment | | 14 |
| Electronics and electrical equipment | | 12 |
| Instruments and medical devices | | 12 |
| Securities and investment | | 11 |
| Retail | | 11 |
| Mining and extraction | | 11 |
What it obligates
Our corpus holds 6 controls across
6 frameworks whose text speaks to this. Not a judgement:
these controls say so, and each is one lookup from its source document. Ordered by how much each
framework has to say about it, so the one that will cost you the most work is first. Every name
opens that framework in the corpus.
What an auditor will ask you to produce
The artefacts named on those controls, most frequently cited first.
- Reasonable care defence + records + per control + audit trail + training records
- AI Strategy + Board approved + records + per quarter + Tone at Top
- AI inventory + comprehensive + records + per system + quarterly review + sign-off
- AI Ethics Committee + diverse membership + records + per meeting + escalation log
- Multi-regulator + APPI/FSA/PMDA/sector + records + per obligation + compliance calendar
- Criterion 6 consultation evidence (workshops + interviews + surveys + Board-to-Board)
- Joint statement coordination evidence (parent + subsidiary acknowledgement)
- Criterion 7 SDG 8.7 + 5.2 + 16.2 alignment + UNGC + GRI 408/409/414 + SASB + ISSB + ASRS reporting integration
How it usually fails
Recorded when each control was verified against its source. This is where programmes
that think they are covered turn out not to be.
- Reasonable care defence undocumented
- D and O insurance excludes privacy claims
- AI Strategy theoretical (no Board engagement)
- AI inventory incomplete (shadow AI)
- AI Ethics Committee homogeneous (groupthink)
- Multi-regulator compliance siloed
TCFD Recommendations holds 20 controls. They appear again inside
30 other frameworks in our corpus; the 10 strongest are shown. Thickness and
size both carry the number of controls shared, so work done once counts in every framework on
this diagram.
ESG Reporting in 10-K and 10-Q filings, by month.
The marked line is the first month any public company in our record used the phrase; everything left of it is nobody writing it down.
What this actually means
- Why now
- 15 public companies wrote this into an 8-K in the last seven days, 40% fewer than the seven before. That is not sentiment or a survey. It is a count of companies choosing to put a phrase into a document they are legally accountable for.
- Who already cares
- 528 open US roles name this work today, which suggests increased attention to it beyond what any filing says. A job advertisement clears a budget holder and a filing clears legal, so the two answer to different people. We have not measured which moves first, only that both are moving.
- What comes into scope
- Once the phrase is on the record it maps to obligations within TCFD Recommendations, CSRD, GRI Standards. 29 controls behind those, and the difference between asserting them and evidencing them is the whole of the work.
- Who is exposed
- 2 companies disclosed this for the first time in the last ninety days, out of 272 in total. A first mention is a company deciding it can no longer not say it. Whoever has not yet is either genuinely unaffected or has not looked, and nothing here distinguishes the two.
What this obligates
The instruments in our corpus that govern this disclosure, and how many controls sit
behind each. This is not a filing count. It is what applies once a company has written the
phrase down.
3 frameworks, 29 controls between them.
Tell me when ESG Reporting files something new
One email when a public company newly discloses this, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.
Where this comes from
The left half is public record: SEC full-text search over 8-K filings, counted across a
14 day window against the equivalent window before it. You can check
every row.
The right half is ours: 723 frameworks and
20,473 controls, 531 of those frameworks verified against
their source documents, with the auditor evidence and common failure modes recorded control by
control. Controls appear here because their own text names this term.
Cite this
The Art of Service Signals. ESG Reporting corporate disclosure activity: 15 filers against 25 in the prior period, in 10-K and 10-Q filings, this quarter against the same quarter last year. Accessed 23 September 2026. https://signals.theartofservice.com/t/esg-reporting/
Free to use with attribution, no permission needed. The chart downloads as an SVG
with the source printed on it. If you cite it we would like to know, but you do not need to
ask.
Today's edition ·
How programmes fail ·
The obligation index