From intent to impact: BDO Sustainability survey 2026

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Sustainability is no longer a question of awareness or ambition. For many organisations, the challenge now is turning sustainability commitments into measurable business outcomes.

Drawing on insights from 251 sustainability professionals and C-suite leaders across 41 countries, BDO's Sustainability Survey 2026 explores how organisations are progressing on their sustainability journeys, the priorities shaping decision-making, and the barriers preventing faster progress. The findings reveal growing maturity in governance, stakeholder engagement and organisational structures, but also highlight persistent gaps in leadership, strategy execution and impact measurement.

The report uncovers regional trends, examines the role of AI in addressing sustainability challenges, and provides practical guidance to help organisations move from foundational sustainability activity to a more integrated, measurable and strategically managed approach. Whether you are refining an established programme or building momentum in the early stages of your journey, the insights offer a valuable benchmark for advancing sustainability performance and creating long-term value.

Download the report to explore the latest global sustainability priorities, maturity trends and implementation challenges shaping organisations around the world.

Key findings

100% of organisations...

...rated governance and ethical business practices as their top sustainability priority

75% or more...

...of organisations require support in almost every area surveyed

43% of organisations...

...have difficulties with measuring and tracking impact - the stand-out challenge this year.

Key regional insights

The survey indicates that more organisations are integrating sustainability into strategy and risk management, which may be driven by European regulation. However, operational integration appears less mature, particularly in procurement, production, and investment decisions. Closing this gap will require organisations to align sustainability with resilience, supply chain and energy security, and adaptation to growing global volatility.

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Get in touch with our Sustainability Services team today or learn more about our services to see how BDO can help your business.