2026 E&C Metrics and Reporting

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Ethics & Compliance Metrics and Reporting

FROM GOOD TO GREAT

An executive-level briefing on how top ethics and compliance programs are elevating their measurement approach—shifting from activity tracking to demonstrating outcomes, culture strength, and risk reduction using robust benchmarking data.Contents

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Evolving E&C Metrics

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2026 E&C Metrics and Reporting Guide

Real-World Ethics & Compliance Data

For years, Ethisphere has built datasets that prove strong ethics is good business. Millions of culture data points show how companies can make their own cultures more productive and profitable. Our program benchmarking data shows what excellence looks like for organizations seeking to develop best-in-class business integrity. And our Ethics Premium proves how much highly ethical organizations outperform their peers.

This report features insights from Ethisphere's proprietary datasets, the 2025 World’s Most Ethical Companies® and Ethical Culture Data.

Real-World Ethics & Compliance Data

This report features insights from Ethisphere's proprietary datasets, the 2025 World’s Most Ethical Companies® and Ethical Culture Data.

PROGRAM DATA ANALYZED:

136

organizations

32K

program

data points

EMPLOYEE DATA ANALYZED:

1.2M+

employee responses

41.5M

data points

98

companies

58

countries

Going From Good to Great: Evolving E&C Metrics

The Case for Outcome-Focused Metrics

The State of Board Reporting

Investigations Reporting

Building Data-Driven E&C Dashboards

Key Differences in E&C Metrics

What “Board-Ready" Metrics Look Like

Elevating Training and Communications Reporting

The Value of Enabling Managers and How To Measure It

Reporting on Speak-Up: Are We Hearing Everything?

Measuring Speak-Up Through Employee Surveys

The State of Board Reporting

Transparency Builds Trust and Reporting

Reporting on E&C Risk Assessment

Justifying E&C to the Board

How to Communicate E&C’s Value Creation

BONUS: Ethicast Episodes

We’ve embedded select Ethicast episodes throughout to add expert perspective and real-world context. When you see the blue podcast icon, tap the video for quick insights that bring the data to life.

Going From Good to Great: Evolving E&C Metrics

Ethics and compliance (E&C) programs have evolved from being viewed simply as cost centers to becoming critical partners that help organizations drive business value by reducing risk, strengthening corporate culture, and safeguarding reputation. To maximize the effectiveness of an E&C program, those within the function must leverage metrics that identify trends, anticipate emerging risks, and align the program with overall business goals.

The data is clear: organizations that excel in E&C outperform their peers (by 7.8% over the past five years), validating that strong E&C programs deliver a competitive advantage. Yet, half of employees who witness misconduct never report it, and 25% of compliance and legal professionals have experienced a significant integrity incident.

This data underscores why E&C metrics must go beyond simple activity tracking. Good programs may stop there, but great programs demonstrate impact. Looking ahead to 2026, E&C leaders are expected to show not just what the E&C function is doing, but how well it’s doing it and how it tangibly impacts the business.

7.8% outperformance

Over the last five years, companies recognized for ethical leadership have delivered superior results.

Globally, 50% of observed misconduct goes unreported

A stark reminder that compliance efforts must translate into real employee trust.