Apple Inc. Disclosure Gap Analysis (2022-2024)
Benchmarking Apple’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
Disclosure AreaStatusFramework(s)
Scope 1 & 2 EmissionsCompleteTCFD, GRI, ISSB, CSRD
Scope 3 Emissions (Category Detail)PartialTCFD, ISSB, CSRD
Climate Scenario AnalysisPartialTCFD, ISSB
Double Materiality AssessmentMissingCSRD
Supply Chain Human Rights AuditsPartialGRI, CSRD
Product-Level Environmental ImpactMissingCSRD, GRI
ESG-Financial Linkage (Compensation, Risk)PartialISSB, CSRD
Board ESG OversightPartialGRI, CSRD
Workforce Diversity MetricsPartialGRI, CSRD
Water ManagementPartialGRI, CSRD
Biodiversity & Land UseMissingGRI, CSRD
Data Privacy & CybersecurityPartialGRI, CSRD
Community InvestmentPartialGRI, CSRD
TopicCurrent Apple DisclosureBest Practice / FrameworkAnalysis & GapSource
Scope 1 & 2 EmissionsDetailed annual reporting, year-over-year progress, verified by third parties.TCFD, GRI, ISSB, CSRDMeets 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, CSRDPartial: More granularity (e.g., by purchased goods, logistics, product use) expected under ISSB/CSRD.Apple Environmental Progress Report 2024
Climate Scenario AnalysisSome narrative on climate risks and opportunities; limited quantitative scenario modeling.TCFD, ISSBPartial: TCFD/ISSB expect quantitative scenario analysis and financial impact estimates.10-K, Environmental Progress Report 2024
Double Materiality AssessmentNo formal double materiality matrix or explicit reporting.CSRDMissing: CSRD requires double materiality (impact on company and on society/environment).Not disclosed
Supply Chain Human Rights AuditsSupplier Code of Conduct, some audit data, but limited detail on findings/remediation.GRI, CSRDPartial: Leading frameworks expect more transparency on audit outcomes and corrective actions.Supplier Responsibility Report
Product-Level Environmental ImpactAggregate product carbon footprint; no product-by-product data.CSRD, GRIMissing: 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, CSRDPartial: Best practice is explicit linkage and quantification in filings.Proxy Statement, 10-K
Board ESG OversightBoard committee oversees ESG; limited disclosure on process and outcomes.GRI, CSRDPartial: Best practice is detailed disclosure of board ESG responsibilities and decisions.Proxy Statement, ESG Report
Workforce Diversity MetricsSome workforce diversity data disclosed; limited intersectional and global detail.GRI, CSRDPartial: Best practice is granular, global, and intersectional diversity reporting.Inclusion & Diversity Report
Water ManagementHigh-level water use data; limited site-level risk and stewardship disclosure.GRI, CSRDPartial: Best practice is site-level water risk, targets, and performance.Environmental Progress Report 2024
Biodiversity & Land UseNo formal biodiversity or land use impact disclosure.GRI, CSRDMissing: Best practice is disclosure of biodiversity impacts, risks, and mitigation.Not disclosed
Data Privacy & CybersecurityPrivacy policy and some metrics; limited quantitative risk or incident data.GRI, CSRDPartial: Best practice is quantitative disclosure of privacy/cyber incidents and risk management.10-K, Privacy Policy
Community InvestmentSome disclosure of charitable giving and community programs; limited impact metrics.GRI, CSRDPartial: 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.

Apple (DGA)