This first OECD Global Corporate Sustainability Report is published at a pivotal moment. The integration of material sustainability matters into the core strategies of companies is not just desirable, but it is now considered as an imperative by investors. This report is an essential tool, illuminating the evolving dynamics and regulatory frameworks governing corporate sustainability. The report offers a wide-ranging overview of current market practices, delving into the nuances of sustainability-related disclosures, the dynamics of shareholder engagement, the evolving responsibilities of corporate boards and the complex web of stakeholder interests.