October 6, 2026
Corporate sustainability is entering a new phase. After a decade defined by ambitious commitments, target-setting, disclosure, and rapid expansion of the sustainability agenda, leading companies are shifting attention toward a harder task: turning commitments into business decisions, investments, capabilities, and measurable outcomes.
Interviews with 27 senior sustainability leaders reveal that companies are managing geopolitical risk, economic turbulence, and a shifting regulatory environment by prioritizing sustainability efforts that improve execution, deepen integration, and support long-term business performance.
Key insights suggest:
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Companies are moving from aspiration to credible implementation.
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Strategic integration is accelerating, with ownership shifting to other functions.
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Business value is driving action and becoming more precisely defined.
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Compliance is raising the floor while threatening to lower the ceiling.
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The CSO role is evolving, with strategic value increasingly tied to seeing across silos, anticipate emerging risks, and keep the organization focused on systemic outcomes that no single function owns.
In this context, the CSO’s strategic value increasingly lies in what other functions are less well positioned to do alone: seeing across organizational silos and longer time horizons, anticipating emerging risks and opportunities, connecting environmental and social change to business choices, and mobilizing action on issues that cut across departments.
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