2026全球可持续发展调研报告从理念到实效-成熟度战略重点与落地能力

FROMINTENTTOIMPACT

Sustainability

survey2026

Insightsonmaturity,prioritiesandimplementationcapacity

01SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Contents

►Keyfindings02

►Foreword03

►Aboutthisreport04

►Surveycoverage05

►Globalinsights06

►Strategicobservations11

—WillAIclosethesustainabilitygap-orwidenit?12

—Howtoadvanceyoursustainabilitymaturityjourney—13practicalexamples

►Regionalinsights15

—Europe16

—AsiaPacific17

—LatinAmerica&Caribbean18

—MiddleEastandAfrica19

►Surveyquestions20

02SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Keyfindings

Theresultsofourglobalsurveyofsustainability

professionalsshowthatorganisationssurveyedare

makingsteadyprogressinembeddingsustainability,withgovernance,stakeholdermanagementandorganisationalstructuresbecomingincreasinglymature.

Significantgapsremaininstrategicintegration,implementationcapacityand

data-drivensustainabilityprogrammemanagement.Intermsofimplementationcapacity,leadershipistheweakestcategory.Thispointstoinsufficient

engagementandoflackofsustainabilityknowledgeandcompetenciesatmanagement/leadershiplevel.

Whilesustainabilityprioritiesvarybyregion,acommonglobalthemehasemergedinthisyear'ssurvey:

Organisationsunderstandtheimportanceofsustainabilitywithmost

havingtheknowledgeandcapability.Theyrequirestrongerleadershipandmoreaccountabilityatboardlevel,clearerownershipofsustainability

programmesandbetterdatatoturnambitionintomeasurableoutcomes.

ofrespondentsratedgovernance

96%nliiicesastheir

and

top

oforganisationsrequire

inalmosteveryareasurveyed

75%

43igifilis-

stand-outchallengethisyear.

03SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Foreword

IampleasedtointroducethefindingsofBDO's2026SustainabilitySurvey,oursecondglobalassessmentofhoworganisationsareprogressingon

theirsustainabilityjourneys.Thisyear'ssurveygatheredinsightsfrom251

respondentsacross41countries,providingavaluableviewofsustainabilitypriorities,maturityandimplementationcapacityacrossdiversemarketsandsectors.

Acrossregions,sustainabilityisbecomingmoreembeddedinorganisational

structures,governanceandstakeholdermanagement.Manyorganisations

recognisethatthereisstillsignificantworktodotofullyintegratesustainabilityintostrategy,decision-makingandday-to-daymanagement.Thesurveyalso

revealsaconsistentambitiontoprogress,whichisencouraging.

Anotherimportantfindingisthebroadvieworganisationsaretakingof

sustainability.Governanceandethicalbusinesspracticesemergeasthehighestglobalpriority,closelyfollowedbysocialresponsibilitytopicssuchaslabour

practices,diversityandcommunityimpact.Whileloweronthepriorityranking,environmentalpriorities,includingresourceuseandemissionsreduction,remainimportant,reflectingtheincreasinglyinterconnectednatureofenvironmental,

socialandgovernanceconsiderations.

Perhapsthemostinsightfulfindingrelatestoimplementation.Putsimply,

organisationsknowwhatneedstobedone;thegreaterchallengeisembeddingsustainabilityintothewaydecisionsaremadebyleadersandactionsaretakenthroughoutthebusiness.

Organisationsidentifieddatacollectionandreporting,stakeholdermanagement,financingopportunitiesandstrategicintegrationasareaswhereadditional

guidancewouldhelpaccelerateprogress.Thesearenotmerelytechnical

challenges;theyarefundamentalbuildingblocksforcreatingresilient,future-focusedorganisations.

Asaglobalprofessionalservicesnetwork,BDOiswellplacedtohelpshape

positivechange.Ourclientslooktousnotonlyforinsightandexpertise,butalsoforleadershipastheynavigatethecomplexchallengesofthetransitiontoalow-carboneconomy.Wewillcontinuetoworkcloselywithourclientstohelpthembuildstronger,moreresilientandmorecompetitivebusinesses.

Ihopetheinsightsinthisreportprovideusefulreflection,challengeand

inspiration.Whetheryourorganisationisatthebeginningofitssustainability

journeyorlookingtodeepenexistingefforts,thefindingshighlightacommon

opportunitytoadvancethetransitiontoamoresustainableeconomyanda

healthierplanet:movingfromintentiontoimplementation,andfromactivitytolastingimpact.

AllanEvans

HeadofGlobalStrategicProjects

04SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT

Aboutthisreport

Between29Apriland26June2026BDOundertookaglobalsurveytodeterminethestateofsustainabilityacrossour

clientbaseandtobetterunderstandglobalissuesimpactingourclients.Wehadresponsesfrom41countriesand

contributionsfromover250sustainabilityprofessionalsandC-suiteexecutives.

ThesurveywasconductedusingtheBDONetherlands'SustainabilityImpact

Scanwhichhelpstogaininsightintothewayinwhichsustainabilityisperceivedandorganisedwithinanorganisation.

Resultsarepresentedgloballyandacrossfourregions,structuredaroundthreedimensions:

►Sustainabilitymaturity:exploringhowsustainabilityisembeddedinanorganisation'soperationsanddecision-making.

►Sustainabilitypriorities:examiningthesustainabilitytopics,motivationsandchallengesthataremostimportanttoanorganisation

►Implementationcapacity:determininganorganisation'scapacitytoimplementchangesthatarenecessarytoachievetheirsustainability

ambitions.

Whilstwe'vegroupedcountriesintoregions,thesampleincludesdiverse

nationalandculturalcontextsandlevelsofsustainabilitymaturity.Additionally,thenumberofresponsesdifferbetweencountriesandsothefindingsshould

beinterpretedasindicativetrendsandobservationsratherthanstatisticallyrepresentativeconclusions.

05SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Surveycoverage

REGIONALCOVERAGEOFSURVEYRESPONSES251respondentsfrom41countries

EUROPE

141responses|14countries

—Belgium

—France

—Germany

—Ireland

—Italy

—Latvia

—Luxemburg

—Netherlands

—Norway

—Portugal

—Slovenia

—Switzerland

—UnitedKingdom

—Ukraine

ASIAPACIFIC

39responses|7countries

—Afghanistan

—Australia

—Japan

—NewZealand

—Pakistan

—Singapore

—SriLanka

LATINAMERICA&CARIBBEAN

44responses|11countries—Argentina

—Brazil

—Colombia

—DominicanRepublic

—DutchCaribbean

—Ecuador

—ElSalvador

—Guatemala———

—Mexico

—Panama

—Uruguay

MIDDLEEAST&AFRICA

27responses|9countries

—Comoros

—Egypt

—Jordan

—SaudiArabia

—SouthAfrica

—Tunisia

—Uganda

—UnitedArabEmirates

—Zambia

06SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

*Seepage13

Globalinsights

STRONGFOUNDATIONS,INCOMPLETEINTEGRATION

Thechallengeisnolongergettingsustainabilityontheagenda-it'sintegratingsustainabilityintocorebusinessstrategyanddecision-making.

Overall,thisyear'ssurveysuggeststhatmanyorganisationsarefurtheraheadinbuildingstructuresandengagingstakeholdersthaninintegratingsustainabilityintostrategyandmanagementsystems.Thepaceanddepthofintegrationvarybyregionandorganisation,andmostorganisationssitbetweentheLearning

andMature*stages,butwithaclearambitiontomovetowardshigherlevelsofmaturity.

Manyorganisationsarealreadyengaging,involvingorconsideringstakeholdersintheirsustainabilityapproach.Thisdoesnotnecessarilymeanthatstakeholderengagementisfullystrategicorsystematic;rather,itappearstobea

comparativelymorematureareathansomeoftheotherdimensions.

Whileseveralorganisationshaverelativelystrongoperational,structuralor

stakeholder-relatedactivities,thetranslationintoacoherentsustainability

strategy-andonethatisintegratedintothebusinessstrategy-needstogaingreatertraction.

The2026surveyachievedamoregeographicallydiverserespondentprofile

comparedtoour2025survey,withparticipationfromLatinAmerica&the

Caribbeanincreasingfrom6%to18%andMiddleEast&Africaincreasingfrom4%to11%.

WhileEuropeandAsiaPacificremainthelargestrespondentgroupsin2026,

theirshareofresponsesdeclinedproportionatelyasengagementincreasedintheothermarkets.Foremergingmarkets,thismayreflectgrowinginterestin

sustainability,expandingorganisationalcapability,andincreasedrecognitionofsustainabilityasastrategicbusinesspriority.

Relativetoour2025survey,sustainabilityisgainingstrategicimportanceinMiddleEast&AfricaandLatinAmerica&Caribbean.Keydriversinclude:

►Internationalclientrequirements

►Supplychainexpectations

►Accesstofinance

►Exportmarketrequirements

►Energytransitionopportunities

ORGANISATIONS'VIEWOFTHEIRSUSTAINABILITYPROGRAMME-CURRENTSTATEVS2YEARAMBITION

Thebiggestopportunityliesinmovingfrom

foundationalsustainabilityactivitytowardsamoreintegrated,measurableandstrategicallymanagedapproach.

07SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Globalinsights

SUSTAINABILITYPRIORITIES

It'sbothsurprisingandnotthatgovernancerankedasthehighestpriorityin

thisyear'ssurvey.Governanceisthefoundationthatenableseverythingelse.

Withoutclearleadershipaccountability,decision-makingprocesses,policiesandcontrols,riskmanagementframeworksandboardoversightitbecomesdifficult

tomakemeaningfulprogressonsustainability.Stakeholderexpectationsaroundtransparencyandethicsaregrowing,asevidencedbymodernslaveryandsupplychaintransparencylaws,anti-corruptionandethicalconductregulations,and

expandedreportingrequirementsinmanyjurisdictions.Acounterviewcouldbethatcompaniesarefallingbackonthecorecomplianceandgovernanceareasandplacinglesspriorityonenvironmentandclimateduetocurrentgeopolitics.

However,increasingtemperaturesanddevastatingweathereventsinthepast

yearsinmanyofthecountriessurveyeddomakeitsurprisingthatenvironmentalissuesarenothigherupontheprioritylist.

Thesecondplaceddiversity,labourpracticesandcommunityimpacts

uggestsorganisationsarerecognisingthatpeople-relatedissueshavedirectbusinessimplications,includingattractingandretainingtalent,employee

engagement,productivityandinnovation,reputationandbrandvalue,

maintainingasociallicencetooperate.Also,thesetopicsareoftenmoreimmediateandvisibletoemployeesandlocalcommunitiesthansome

environmentalissues.

CO2andotheremissionsreductionsalsoremainapriority,rankingthird

overallamongsurveyedorganisations.Emissionsreductioncontinuestobeakeyfocusbecauseitisremainsafundamentalcomponentofsustainabilitystrategies,evenasorganisationsexpandtheirfocustootherenvironmental,socialandgovernancepriorities.

Thestrongperformanceofresourceusepriorities(energy,waterand

materials)likelyreflectsthefactthattheseinitiativesoftendeliverboth

sustainabilityandcommercialbenefits.Throughafocusonimprovednatural

resourceuse,organisationscanfrequentlyachievecostsavings,operationalefficiencenvironmentalimpacts.

LEVELOFIMPORTANCEOFSUSTAINABILITYTOPICS

08SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Globalinsights

SUSTAINABILITYCHALLENGESANDSUPPORTREQUIRED

Organisationsaregenerallynotstrugglingwithunderstandingwhysustainabilitymatters,butratherwithoperationalising,resourcingandmeasuringimpact

effectively.Thereisacommonsentimentthatsupportisrequiredacrossallsustainabilitytopicswithnospecifictopicpresentingagreaterchallengetoorganisationsthanothers.

Mostorganisationfeeltheyhaveenoughexpertiseandknowledgeandeventhoughfinancesarelimitedandstaffingcapacitypresentsachallenge,the

biggestchallengeistheabilitytogathermeaningfuldataandtrackand

measuretheimpacttheyarehaving.Thisistrueoforganisationssurveyedregardlessofsize,exceptthosewithFTEof250-500whichreportedlimitedfinancialresourcesasthebiggestconstraint.

Thefindingspointtoanimportantshiftin

organisationalsustainabilitymaturity.

Afewyearsago,organisationswerestillgrapplingwithhowtobuildthe

businesscaseforsustainability;thisphasehaslargelypassedandcompanies

arenowmovingtooperationaldiscipline.Thereisalsogrowingrecognitionthatsustainabilityisnotlimitedtooneortwoareassuchasenvironment-itisall

cmoemcphaslsleinngg.eswilldissipateastheorganisation'ssustainabilityprogrammematures;somechallengesarestructuralandmaypersistnomatterhowmatureanorganisationbecomes-dataarchitecture,impactmeasurement,scope3

quantificationforexamplecantesteventhemostmatureorganisations.

CHALLENGESCOMPARISON-GLOBALVERSUSREGIONS

HOWSUSTAINABILITYCHALLENGESARELINKEDTOORGANISATIONALMATURITY

Challenge

Learning

Mature

Expert

Leadershipprioritisation

●

●

●

Knowledge&expertise

●

●

●

Staffingcapacity

●

●

●

Measuringimpact

●

●

●

Financialresources

●

●

●

Maturityremovescapabilitybarriersbutdoesnoteliminatecomplexity.

INDUSTRYVARIANCES

Theleadingsustainabilitychallenge

variesbyindustry,butthereisaclearpattern.

►Service-orientedsectorssuchas

professionalservices,financial

services,constructionandretailareprimarilychallengedbymeasuringanddemonstratingsustainability

impact,reflectingthegrowing

complexityofdata,reportingandoutcomemeasurement.

►Asset-intensivesectorssuchas

manufacturing,transportand

healthcarearemoreconstrainedbyfinancialresources,highlightingtheinvestmentrequiredtoimplement

s►ustihb,ilMityediniaititTsistheonlysectorwherestaffingcapacityistheleadingchallenge.Thismaysuggestsustainabilityresponsibilitiesare

beingaddedontoexistingroles;.

sustainabilityteamshavenot

scaledasquicklyasreportingand

stakeholderrequirementsorthat

organisationsfacetalentshortagesinspecialistsustainabilityareas.

09SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Globalinsights

SUSTAINABILITYCHALLENGESANDSUPPORTREQUIRED

ORGANISATIONSARETRYINGTOBUILDMULTIPLECAPABILITIESATONCE

Globally,acrosseverysupportarea,mostorganisationsarestrugglinglesswith

awarenessofsustainabilityissues,andmorewiththesystems,processesand

consistencyneededtoreportcredibly,againhighlightingthegovernancepriority.

PERCENTAGEOFORGANISATIONSREQUIRINGSUPPORTWITHTHEIRSUSTAINABILITYPROGRAMME

DATACOLLECTIONANDREPORTING

Thisisanimportantfindingbecausedataisthefoundationforsustainabilityreporting,regulatorycompliance,target-settingandperformancemanagement-akeylinktotheimportanceascribedtogovernanceandethicsbyorganisations.

EMPLOYEEANDSTAKEHOLDERENGAGEMENT

Thisisnotablebecauseengagementisoftenviewedasa

'softer'aspectofsustainabilitycomparedwithreportingorcompliance.

Sustainabilitycannotbedeliveredbyasmallcentralteam

alone.Successdependsonbehaviouralchange,with

employees,suppliers,customersandleadershipallneedingtobeengaged.Sustainabilitytransformationisasmuchabout

peopleasitisaboutreportingorgovernance.

FINANCINGANDINVESTMENTOPPORTUNITIES

Thisisaninterestingfindingbecauseitsuggestsorganisationsareincreasinglyfocusedonthebusinesscaseforsustainability,notjustcomplianceorreporting.Thiscouldindicateashiftinmindsetfrom"Whyshouldwedosustainability?"to:"Howdowepayforit,andhowdowecreatevaluefromit?"

Sustainabilityisalsoincreasinglyviewedasabusiness

opportunityyetthereisaneedtobuildabusinesscase.

10SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Globalinsights

IMPLEMENTATIONCAPACITY

Mostorganisationsgenerallyhavetheknowledge,capabilitiesandabilitytomakesustainabilityinitiativesconcreteandactionable.

However,thesurveyrevealedthatsustainabilityambitionsarenotyet

consistentlytranslatedintoday-to-daybehaviours,collaborationandinitiative.

Leadershipistheweakestcategoryoverall,pointingtolimitedsteering,

insufficientengagementandlackofsustainabilityknowledgeandcompetenciesatmanagement/leadershiplevel.

Overall,thefindingssuggestthatthemainimplementationgapisnotonly

technicalorcapability-related.Manyorganisationscandefineinitiatives

butstillneedtostrengthenleadershipownership,behaviouralactivation,

collaborationandlearningculturestoturnsustainabilityambitionsintosustainedorganisationalchange.

EUROPE

Manyorganisationsalreadyhavethecapabilitiesandstructuresneededtodefineandmanagesustainabilityactions.

Sustainabilityisnotyetconsistentlyembeddedinday-to-daydecision-makingandorganisationalculture.

LATINAMERICA&CARIBBEAN

Thefoundationisrelativelystrongforimplementingsustainabilityandthecapabilitytoactexists.

Leadershipsupportisstillnotvisibleorconsistentenoughtodriveprogressatscale.

ASIAPACIFIC

AsiaPacificmaturitylevelsdifferacrosscountriesbuttheregionappearstobedevelopingthecapacityneededtoimplementsustainability

consistently.

Leadershipengagement,behaviouralembeddingandthetranslation

ofambitionsintoconcreteactionsremainkeychallengesforsustainedprogress.

MIDDLEEAST&AFRICA

Organisationshaveasolidfoundationforimplementingsustainability,particularlyintermsofknowledge,capabilitiesandtheabilitytodefinepracticalactions.

Leadershipsupportneedstobestrengthenedandbehaviourswithinalllevelsoftheorganisationrequireembedding.

11SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Strategic

observations

12SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

WillAIclosethesustainabilitydatagap-orwidenit?

AIhasthepotentialtosignificantlyreducemanyofthedata-relatedbarriersorganisationsfacetoday,butitisunlikelytoeliminatethechallengeentirely.Instead,itmayshiftthefocusfromcollectingdatatoensuringdataquality,governanceandcredibledecision-making.

AIdoesnotsolvetheunderlyingproblemthatmanyorganisationsstillstrugglewith:

►Incompleteorpoor-qualitysourcedata

►Inconsistentmethodologies

►Lackofinternalownershipandaccountability

►Weakgovernanceprocesses

►Difficultyobtainingsupplierdata

Alcarriesasignificantenvironmentalcost.Itshighenergyandwaterdemands

meanthatgreateruseofAlcanincreaseourecologicalfootprint,evenasithelpsusworkfasterandsmarter.ThismakestheresponsibleandefficientuseofAlanimportantconsiderationinoursustainabilityefforts.

HOWAICOULDHELPCLOSETHEGAP

►Datacollectionandaggregation-automatingextractionofsustainabilitydatafrominvoices,utilitybills,supplierquestionnaires,contractsand

operationalsystems.

Dataanalysis-identifyingtrends,anomaliesandhotspotsacrosslargedatasetsfarfasterthanmanualprocesses.

Reportinganddisclosure-preparingsustainabilityreports,respondingtodisclosurerequestsandmappingdatatoreportingframeworks.

Supplychainvisibility-gatheringandanalysingdatafromlargeandcomplexsuppliernetworks.

Forecastingandscenariomodelling-supportingclimaterisk

assessments,emissionsforecastingandtransitionplanning.

WHYAIMAYCREATENEWCHALLENGES

Alcanprocessdata,butitcannotautomaticallymakeunreliabledatacredible.

Thereislikelytobe:

►Greaterscrutinyofdataaccuracyandauditability

►QuestionsaroundtransparencyofAI-generatedoutputs

►NewgovernancerequirementsforAIuse

►Potentialoverrelianceonautomatedanalysiswithouthumanoversight

AIislikelytohelpclosethesustainabilitydatagap,butitwillnotremoveit.The

winnerswillbeorganisationsthatcombineAl-enabledefficiencywithrobustdatagovernanceandhumanoversight.

Thepursuitofefficiencyshouldbebalancedwithhumanvalues,fairness,trust,andlong-termsocietalwell-being,supportingsolutionsinareassuchasclimateaction,healthcare,andpublicservices.

13SUSTAINABILITYSURVEY2026|FROMINTENTTOIMPACT4b

Howtoadvanceyoursustainabilitymaturityjourney

PRACTICALEXAMPLES

MATURITYLEVEL

Learning

Mature

Expert

Strengthensustainabilitystrategy

Definesustainabilityforyourorganisation-isitlimitedtoenvironmentalaspects,ordoesitalsoincludesocialandgovernancedimensions?

Developasustainabilitynarrativethatguideschoicesand

priorities,sothatemployeesunderstandhowyoushapeyoursustainabilityambitionsandaimtocreateimpact

Movebeyondmanagingyourownimpactstoinfluencing

suppliers,customers,investorsandcommunities.Thiswillsupportinnovation,competitiveadvantageandvalue-creation.

Embedsustainabilityintodecision-making

Holdastrategicdiscussionattheexecutiveorboardleveltodetermineyour

drivers-whetherexternalfactorsorintrinsicmotivati