Apple Inc. Disclosure Gap Analysis (2022-2024)
Benchmarking Apple’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
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| Disclosure Area | Status | Framework(s) |
|---|---|---|
| Scope 1 & 2 Emissions | Complete | TCFD, GRI, ISSB, CSRD |
| Scope 3 Emissions (Category Detail) | Partial | TCFD, ISSB, CSRD |
| Climate Scenario Analysis | Partial | TCFD, ISSB |
| Double Materiality Assessment | Missing | CSRD |
| Supply Chain Human Rights Audits | Partial | GRI, CSRD |
| Product-Level Environmental Impact | Missing | CSRD, GRI |
| ESG-Financial Linkage (Compensation, Risk) | Partial | ISSB, CSRD |
| Board ESG Oversight | Partial | GRI, CSRD |
| Workforce Diversity Metrics | Partial | GRI, CSRD |
| Water Management | Partial | GRI, CSRD |
| Biodiversity & Land Use | Missing | GRI, CSRD |
| Data Privacy & Cybersecurity | Partial | GRI, CSRD |
| Community Investment | Partial | GRI, CSRD |
| Topic | Current Apple Disclosure | Best Practice / Framework | Analysis & Gap | Source |
|---|---|---|---|---|
| Scope 1 & 2 Emissions | Detailed annual reporting, year-over-year progress, verified by third parties. | TCFD, GRI, ISSB, CSRD | Meets or exceeds all major framework requirements. | Apple Environmental Progress Report 2024 |
| Scope 3 Emissions (Category Detail) | Aggregate Scope 3 disclosed; limited breakdown by category. | TCFD, ISSB, CSRD | Partial: More granularity (e.g., by purchased goods, logistics, product use) expected under ISSB/CSRD. | Apple Environmental Progress Report 2024 |
| Climate Scenario Analysis | Some narrative on climate risks and opportunities; limited quantitative scenario modeling. | TCFD, ISSB | Partial: TCFD/ISSB expect quantitative scenario analysis and financial impact estimates. | 10-K, Environmental Progress Report 2024 |
| Double Materiality Assessment | No formal double materiality matrix or explicit reporting. | CSRD | Missing: CSRD requires double materiality (impact on company and on society/environment). | Not disclosed |
| Supply Chain Human Rights Audits | Supplier Code of Conduct, some audit data, but limited detail on findings/remediation. | GRI, CSRD | Partial: Leading frameworks expect more transparency on audit outcomes and corrective actions. | Supplier Responsibility Report |
| Product-Level Environmental Impact | Aggregate product carbon footprint; no product-by-product data. | CSRD, GRI | Missing: Product-level disclosure increasingly expected by regulators and consumers. | Environmental Progress Report 2024 |
| ESG-Financial Linkage (Compensation, Risk) | Some mention of ESG in executive compensation and risk, but not quantified or detailed. | ISSB, CSRD | Partial: Best practice is explicit linkage and quantification in filings. | Proxy Statement, 10-K |
| Board ESG Oversight | Board committee oversees ESG; limited disclosure on process and outcomes. | GRI, CSRD | Partial: Best practice is detailed disclosure of board ESG responsibilities and decisions. | Proxy Statement, ESG Report |
| Workforce Diversity Metrics | Some workforce diversity data disclosed; limited intersectional and global detail. | GRI, CSRD | Partial: Best practice is granular, global, and intersectional diversity reporting. | Inclusion & Diversity Report |
| Water Management | High-level water use data; limited site-level risk and stewardship disclosure. | GRI, CSRD | Partial: Best practice is site-level water risk, targets, and performance. | Environmental Progress Report 2024 |
| Biodiversity & Land Use | No formal biodiversity or land use impact disclosure. | GRI, CSRD | Missing: Best practice is disclosure of biodiversity impacts, risks, and mitigation. | Not disclosed |
| Data Privacy & Cybersecurity | Privacy policy and some metrics; limited quantitative risk or incident data. | GRI, CSRD | Partial: Best practice is quantitative disclosure of privacy/cyber incidents and risk management. | 10-K, Privacy Policy |
| Community Investment | Some disclosure of charitable giving and community programs; limited impact metrics. | GRI, CSRD | Partial: Best practice is impact measurement and alignment with SDGs. | Community Engagement Report |
How to Use This Disclosure Gap Dashboard
- Click a gap status in the matrix above to highlight related topics below.
- Use the “Filter by Framework” panel to show/hide topics by reporting standard.
- Complete = fully meets framework; Partial = some but not all requirements; Missing = not disclosed.
- Each row summarizes Apple's current disclosure, best practice, and where gaps remain versus TCFD, ISSB, CSRD, or GRI.