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Corporate Sustainability Assessment
1º ESG Data Brief 2026.
April 1, 2026
As the pace of technological innovation accelerates, organizations must contend with the potential risks of disruption within labor dynamics. Attracting and retaining talent across a broad spectrum of roles is essential for organizational resilience. Reducing voluntary employee turnover — when employees choose to leave an organization for reasons such as resignation or retirement — is both a practical concern and a vital strategy for sustaining long-term business strength and continuity.
Voluntary turnover can have a significant financial impact. In 2025, the cost of replacing an employee ranged from half to four times their annual salary, depending on role and experience, according to employee engagement software company Applauz.1 Recruiting, interviewing and onboarding require substantial resources, while the loss of knowledge and human capital can lead to missed opportunities and lower productivity.
Labor supply challenges compound this issue. As populations age in many advanced economies, the available labor pool shrinks and dependency ratios increase, meaning fewer workers supporting more retirees, according to the International Monetary Fund.2 This trend makes attracting talent even more critical in some markets. Companies’ success in competing for talent may depend on how effectively they provide employee support programs and invest in workforce development, alongside factors such as salary and sector. Companies that prioritize these programs may achieve higher engagement, stronger performance, and improved attraction and retention.
Within our ESG Scores and Raw Data, underpinned by the S&P Global Corporate Sustainability Assessment (CSA), we evaluate the extent to which companies are establishing human capital management and support programs for their employees. We also assess companies’ voluntary turnover rates as a percentage of total employees.
The CSA is an annual evaluation of sustainability practices covering about 14,000 companies worldwide. In this review, we analyze 7,458 public companies’ implementation of human capital management programs in 2025 aggregated across 62 industries and all regions.
Figure 1 shows the percentage of companies that offer employee support and development programs. Employee benefits programs were most common, with 51% of companies offering either health initiatives or workplace stress management. Health initiatives include programs that promote overall health through physical activity and/ or nutrition goals, such as on-site fitness facilities, virtual exercise classes, or gym reimbursement. Workplace stress management includes programs or training that help employees manage stress, such as meditation classes, wellness programs or education on mental well-being.
Although work-condition initiatives were also relatively common, their implementation rate was lower, with less than one-third of companies providing this type of program. Among all support program categories, family benefits were the least frequently implemented, with adoption rates ranging from 6% to 13% of companies.
Leadership programs were the most offered development programs, found in over half of companies. Cultural education, which includes initiatives to increase awareness, understanding and respect for different cultural backgrounds, practices and perspectives, was provided by 14% of companies. Digital transition programs, which help employees adapt to new digital tools, processes, and technologies, were offered by 10% of companies. The least common type of program, found in only 2% of companies, assists retiring and terminated employees with ongoing employability and career transitions.
Figure 2 shows the distribution of voluntary turnover rates between companies with broad adoption of employee support and development programs and those with limited adoption. Companies with broad adoption had a lower median turnover rate of 5.3%, while those with limited adoption had a higher median rate of 8.8%. While this analysis may suggest a potential link between employee support and development programs and effective talent retention, other factors, such as company size or geography, may also contribute to these results and were not controlled in this assessment. Nonetheless, support programs can help employees maintain work-life balance and remain satisfied and productive. Meanwhile, development programs promote continued learning that can enable advancement in both existing and new roles within an organization.
In labor markets facing growing pressure from aging populations and shrinking talent pools — particularly in industries reliant on highly skilled expertise — companies offering development and support programs are better positioned to retain their workforce and transform these investments into a competitive advantage, based on observed relationships rather than demonstrated causality.
1. Jadah, T. (Jan. 2, 2026). The Real Costs of Employee Turnover. Applauz.
2. International Monetary Fund (April 2025). The Rise of the Silver Economy: Global Implications of Population Aging. Chapter 2, World Economic Outlook: A Critical Juncture amid Policy Shifts.