The Findings from the First Global Carbon Footprint Radar

Despite losing 80% of the Corporate Sustainability Reporting Directive's (CSRD) scope across Europe, and the slowing momentum of Environmental, Social and Governance (ESG) discourse worldwide, practice on the ground is not retreating.

That is the central finding of the first edition of the Carbon Footprint Radar, a global barometer of corporate carbon accounting practices, published by Sami in collaboration with SGS, HEC Paris, EDF and SEPA.

67.7% of responding companies have already completed a carbon footprint assessment. The results also reveal an unexpected shift in Asia: despite lagging in conventional carbon measurement, it is the world leader in applying artificial intelligence (AI) to carbon management. In contrast, a two-speed French profile emerges: France is a pioneer in having its results verified, but it lags furthest behind the panel on AI.

Sami, a French carbon accounting platform that became part of SGS in late 2025, surveyed more than 550 companies across 62 countries, between June and August 2026, to produce this first-of-its-kind picture of carbon practices, country by country and sector by sector.

Tanguy Robert, co-founder and co-CEO of Sami, said: "Carbon accounting is no longer an end point dictated by regulation; it is a journey companies pursue out of conviction. Persuasion remains a real challenge, particularly for companies that have yet to take the plunge - but for those already measuring, the challenge now is to equip that maturity: on Scope 3, on products, on verification."