ESG Oversight and Fraud Dashboard (2025)

A global view of ESG best practices, fraud risks, and regulatory enforcement.
Source: Capital Group, Grant Thornton, ACFE, SEC, public enforcement records (2022-2025)
ESG Seen as Durable
89%
of global investors say ESG is not a passing trend
SEC ESG Task Force
2021-2024
Disbanded, but enforcement continues
Top ESG Fraud Type
Greenwashing
Most common ESG-related misconduct
Vale S.A. Fine
$4B+
Market loss from fraudulent ESG disclosures
ESG Fraud Taxonomy
Fraud types per Grant Thornton/ACFE taxonomy
SEC ESG Enforcement Actions (2021-2024)
Trend of ESG-related enforcement actions
Common ESG Compliance Failures
Top failures found in SEC examinations
Best Practices for ESG Oversight
  • Tailored, transparent ESG disclosures with clear metrics
  • Document ESG claims and involve compliance at every stage
  • Embed ESG into portfolio management and board oversight
  • Align with global standards (GRI, SASB, UN PRI)
  • Implement whistleblower protections and anti-fraud training
  • Audit-ready data systems and mapped data sources
  • Define materiality by both financial and stakeholder impact
  • Proactive correction of errors and transparent investor updates
Case Study: Vale S.A. ESG Fraud
YearCompanyFraud TypeImpactKey Failure
2019Vale S.A.Governance/Environmental (Safety Misstatement)270 deaths, $4B+ market lossFalse safety certifications, ignored internal warnings
[1] Capital Group, [2] Grant Thornton, [3] ACFE, [4] SEC, [5] Public records (2022-2025)

ESG Best Practices and Oversight