03/09/2026
The sustainability challenge is shifting from intent to impact.
Many organisations now have sustainability commitments, policies and ambitions. The harder task is translating those commitments into measurable business outcomes.
BDO’s Sustainability Survey 2026 draws on insights from 251 sustainability professionals and C-suite leaders across 41 countries. Its findings point to growing maturity in governance, stakeholder engagement and organisational structures, while also highlighting the continuing difficulty of embedding sustainability into strategy, decision-making and performance measurement.
This is a critical issue for organisations of every size.
Progress depends on moving beyond isolated initiatives and connecting sustainability to the way a business actually operates:
Clear leadership accountability
Decision-useful data and performance indicators
Defined roles across finance, operations, procurement and risk
Supplier engagement and value-chain visibility
Capital allocation aligned with transition and resilience priorities
Transparent reporting on outcomes, not only commitments
Sustainability delivers the greatest value when it is integrated into core business management. It can help organisations reduce risk, improve efficiency, respond to regulation, build stakeholder trust and identify opportunities in the transition to a lower-carbon and more resource-efficient economy.
Read the BDO Sustainability Survey 2026:
https://www.bdo.nl/en-gb/insights/from-intent-to-impact-bdo-sustainability-survey-2026