2025C-suite

SustainabilityReport

Thenextwaveofbusinessvalue

GlobalReport

sustainabilityactions,suchaspurchasingrenewableenergy,tyingleaders’compensationtosustainabilityperformance,orrequiring

AletterfromJenniferSteinmann

Forthefourthconsecutiveyear,andamidadynamicandcomplex

landscape,sustainabilityremainsatopbusinesspriority,accordingto

DeloitteGlobal’s2025globalsurveyofmorethan2,100C-suite

executives.Leaderscontinuetoincreaseinvestmentinsustainability

initiatives,andthevastmajoritysaythattheirapproachtosustainabilityeitherinvolvestransformingtheirbusinessmodelorembedding

sustainabilitythroughouttheirorganization.What’smore,respondentsindicatedthatbroadermarketconditionslikeeconomicuncertaintyorcompetingprioritiessuchastheneedtoinvestmoreheavilyin

technologyarenotcausingmostcompaniestoreducetheirsustainabilityactions.

Leadersrecognizethebusinesscaseandrelatedbenefitsofcorporatesustainabilityefforts—fromriskmanagementandbrandreputationto

costsavingsand,especially,revenuegeneration.Leaderspointto

technology,particularlyartificialintelligence(AI),asapowerfulenabler,helpingcompaniesdriveefficiencies,enhancereporting,anddevelop

newsustainableproductsandservices.Basedonmultipleyearsof

surveydata,adefactoroadmapforleadersisemerging,encompassingimplementingtechnologysolutions,usingsustainablematerials,

developingnewsustainableproducts,implementingoperational

efficiencymeasuresandtrackingprogressthroughmetrics—offeringapathtoembedsustainabilityconsiderationsintostrategy,operations,andinnovation.

Afterseveralyearsofadvancement,therehasbeenaslightdecreaseinthepercentageofrespondentsthatsaytheyhaveundertakenarangeof

suppliersandbusinesspartnerstomeetspecificsustainabilitycriteria.Leadersalsoreportthattheyseeclimatechangeaslessdisruptiveto

theirbusinessstrategyandoperationsintheneartermandthattheyfeellesspressurefromstakeholderstotakeaction.

Thequestioniswhatthisslightmoderatingofsustainabilityactionsandstakeholderpressuremayrevealaboutwhat’stocome.Coulditbea

signofamaturingapproachtocorporatesustainability,whereleaders

haveimplementedquickwinsandareembeddingsustainability

considerationsmorestrategicallybutselectivelyintheirorganizations?Coulditbeatemporarypauseascompaniesnavigateadynamic

environment,reassessandreinvigoratetheirsustainabilityeffortswithafocusonvaluecreation,supportedbyastrongbusinesscaseand

continuedinvestment?Orcoulditbeanearlyindicatorofaslowdown,withcompaniestighteningtheirsustainabilityeffortsandputtingmoreemphasisonbuildingresilience?

Regardless,onethingthatisclearfromthesurveyandinterviewswithexecutivesisthatadoptingastrategiclensandgroundingsustainabilityambitionineconomicvaluecanhelpmaintainmomentum,evenin

periodsofuncertainty.Leadersshouldreassesstheirsustainability

strategies,investments,andinitiativestopositiontheircompaniestodrivesystem-levelchangeandmeaningfulprogressinthefuture.

Jennifer

Steinmann

DeloitteGlobalSustainability

Businessleader

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport2

TableofContents

Executivesummary04

Keyfindingsandinsights06

KeyquestionsforC-suiteleaders23

Methodology26

Contacts27

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport3

Executivesummary

Initsfourthyear,DeloitteGlobal’s2025surveyofmorethan2,100C-suiteexecutivesspanning27countriesexploresthecurrentstateofcorporatesustainabilityandhowcompaniesare

evolvingtheirsustainabilityapproach.

Sustainabilityremainsatopbusinesspriority.

Companiescontinuetoincreaseinvestments,

particularlyinsustainabilitytechnologies.Alarge

majorityofexecutivessaytheirapproachtosustainabilityeitherinvolvestransformingtheirbusinessmodelor

embeddingsustainabilitythroughouttheirorganization.

Andrespondentsindicatedthattheyarenotreducingtheirsustainabilityactionsonaccountofeitherbroadermarketconditionslikeeconomicuncertaintyorcompeting

prioritiessuchastheneedtoinvestmoreheavilyintechnology.

?Forty-fivepercentofrespondentsidentifyclimate

change/sustainabilityasatopthreechallengefortheircompaniesinthecomingyear,onparwithtechnologyadoptionandAI,andaheadofeconomicoutlookand

trade-relatedchallenges.

?Eighty-threepercentofrespondentsreportedincreasingtheirsustainabilityinvestmentsinthelastyear.Ofthose,69%saytheirinvestmentsincreasedsomewhat(6–

an

19%),withadditional14%sayingtheyincreased

Leadersrecognizethebusinesscaseandrelated

benefitsfromcorporatesustainabilityefforts.Revenuegenerationwasthemostfrequentlycitedbusinessbenefitacrossarangeofsustainabilityactions,followedby

compliance-relatedoutcomes,brandandreputationandfinallyriskandcostsavings.Technologysolutionshave

emergedasakeyenablerofcorporatesustainabilityefforts,andAIuseisalreadyubiquitous.

?Acrossarangeofsustainabilityinitiativesrespondents

reportedundertaking,veryfew(10%orless)saidthey

hadanegativeimpactonavarietyofbusiness

outcomes,includingrevenuegeneration,costreduction,brandandreputation,complianceandgovernance,andriskandresiliency.

?Asitwaslastyear,“Implementingtechnologysolutionstohelpachievesustainabilitygoals”wasoneofthe

most-frequentlycitedactionstakenamongrespondents.Technologyalsocameoutontopwhenrespondents

wereaskedtoranktheirhighest-priorityinitiatives.

arealreadyusingAItofurthertheircompany’ssustainabilityefforts.

?Eighty-onepercentofrespondentsgloballyreportthey

significantly(>20%)—nearlyidenticaltolastyear.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport4

Executivesummary(continued)

?Executivesindicatethatmoststakeholderscontinueto

pushforincreasedsustainabilityefforts,butthere

remainsaminoritythatarepressingtoreduceaction,

andpressurefromstakeholdersoverallhasdecreasedinrecentyears.

?Acrossnearlyeverymajorstakeholdergroup,fewer

respondentstodaysaytheyarefeelingpressuretoactonsustainabilitythanin2022.Thatincludesshareholders

(71%in2022to58%in2025),boards(75%to60%),

governments(77%to58%),civilsociety(72%to57%),customers(75%to57%),andemployees(65%to54%).

Asetofsustainabilityactionsisemergingasadefacto

roadmapforleaders,basedonmultipleyearsofsurvey

data,suggestingapathcompaniescanfollowtoembed

sustainabilityconsiderationsintotheirstrategy,

operations,andinnovation.

?Acrossmultipleyears,topactionstakenhaveincluded:

–Implementingtechnologysolutions

–Usingmoresustainablematerials

–Developingmoresustainableproductsandservices

–Implementingoperationalefficiencymeasures

–Trackinganddisclosingsustainabilitymetrics

Therehasbeenaslightdecreaseinthepercentageofrespondentsthatsaytheyhaveundertakenarangeofsustainabilityactionsafterseveralyearsof

advancement.

?Comparedtolastyear,fewerrespondentssaytheyare:

–Tyingseniorleaders’compensationtosustainabilityperformance:36%vs.43%(2025vs.2024)

–Requiringsuppliersandbusinesspartnerstomeetspecificsustainabilitycriteria:38%vs.47%

–Decreasingoperationsemissionsbypurchasingrenewableenergy:42%vs.49%

–Developingnewsustainableproductsorservices:

44%vs.48%

–Usingmoresustainablematerials:45%vs.51%

–Increasingenergyefficiency:45%vs.49%

–Implementingtechnologysolutions:46%vs.50%

Boththeobstaclesandpressureforactionhaveshiftedfromprioryears.Relativelyfewexecutivessaidthatcostorlackofpolicysupportwerekeybarrierstotheir

sustainabilityefforts,insteadpointingtochallengesin

measuringenvironmentalimpacts.Leadersreportclimatechangeaslessdisruptivetotheirbusinessstrategyand

operationsintheneartermthantheyhaveinpastyears.Inaddition,respondentsindicatepressurefromvarious

stakeholdershaswaned,andisnotuniformlyinthesamedirection,whichmaybeafactorimpactingcompanies.

?2025.Forinformation,contactDeloitteGlobal.

2025C-suiteSustainabilityReport5

Amidadynamicandcomplexlandscape,DeloitteGlobal’s2025surveyofover2,100C-suiteleadersrevealsthatsustainabilityremainsatopbusinesspriorityandinvestmentsareincreasing.

Forty-fivepercentofrespondents

saidclimatechange/sustainability

wasatopthreechallengefortheir

companiesinthecomingyear,onparwithtechnologyadoptionandAI,andaheadofeconomicoutlookand

trade-relatedactivity.Thetopthreerankinghasheldsteadyforthepastthreeyears,underscoringthat

climatechange/sustainabilityhasstayingpoweronthebusiness

agenda.

Sustainabilityinvestmentshave

continuedtoincrease,particularlyinenablingtechnologies.Sixty-nine

percentofrespondentssaytheir

investmentsincreasedslightly(6–

19%),withanadditional14%sayingtheyincreasedsignificantly(>20%)—nearlyidenticaltolastyear.More

thanone-fifth(22%)ofthelargest

companies(revenuesofUS$10

billionormore)surveyedsaidtheirinvestmentshadincreasedbymorethan20%fromtheprioryear.

Whatdoesyourorganizationseeasthemostpressingchallengestofocusonoverthenextyear?

(rankeightoptionsinorderofimportance)

Climatechange/sustainability

45%

Technologyadoptionandinnovation

Economicoutlook

Supplychainchallenges/trade

Changingregulatoryenvironment

Geopolitics/politicaluncertainty

Talentrelatedchallenges

38%

38%

36%

34%

33%

44%

Note:sourceforallchartsisDeloitteGlobal.

Rankedinthetop3

Howhaveyoursustainabilityinvestmentschangedoverthelastyear?

69%

15%14%

2%

DecreasedRemainedIncreasedIncreased

slightlyabouttheslightlysignificantly

(-6%tosame(6%to19%)(20%or

-19%)(-5%to+5%)more)

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport6

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport7

Executiveslargelydescribetheirapproachtosustainabilityaseithertransformationalorasembeddedthroughouttheorganization.

Whichofthefollowingstatementsbestdescribesyourcompany’scurrentapproachtosustainability?(selectone)

40%

39%

15%

6%

Transformingthebusinessmodeltoaddressclimatechangeandsustainabilityiscentraltotheorganization'sstrategy

Sustainabilityconsiderationsareembeddedthroughouttheorganization,butdonotimpactthecorebusinessmodel

Focusingprimarilyonincrementalprocessoroperationalchanges

toimprovesustainability

Sustainabilityeffortsaremostlyfocusedonensuringcompliance

withregulatoryrequirements

Nearly80%ofexecutivessaytheir

approachtosustainabilityeither

involvestransformingtheirbusinessmodelorthatsustainability

considerationsareembeddedthroughouttheirorganization.

Fortypercentofrespondents

characterizedsustainability-led

businessmodeltransformationas

centraltotheirorganization’s

strategy,downfivepercentagepointsfromtheprioryear.Anearlyequal

percentagesaysustainabilityis

embeddedthroughoutthe

organizationbutdoesnotimpactthecorebusinessmodel,up4%from

lastyear.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport8

Broadermarketconditionslikeeconomicuncertaintyorcompetingprioritiessuchastheneedtoinvestmoreheavilyintechnologyarenotcausingmostcompaniestoreducetheirsustainabilityactions.

Howhavethefollowingmattersaffectedyourorganization'ssustainabilityactionsoverthelastyear?

37%

33%33%32%

31%31%

17%

16%

15%

14%

13%

11%

Needtoinvestin

newtechnologies

(e.g.,AI)

Changingregulatory

andpolicy

environment

Attractingandretainingtalent

Theeffectsofgeopoliticaluncertainty

Economicconditions

(e.g.,trade,growth

expectations)

Costofcapital/

interestratechanges

SignificantlyincreaseoursustainabilityactionsSlightlyorsignificantlyreducesustainabilityactions

Amajorityofrespondentsindicate

thattheneedtoinvestinnew

technologies,achangingregulatory

environment,andeconomic

conditionshavenoterodedtheir

sustainabilityinvestments.Thatsaid,roughlyone-in-eightrespondents

globally—saytheyhavedecreased

theirsustainabilityactionsduetotheeffectsofgeopoliticaluncertaintyorcostofcapital/interestratechanges.

Mid-sizecompanies’sustainability

effortsappearmostimpactedby

interestrateshifts.Just8%ofthe

largestcompanies,withrevenues

exceedingUS$10billion,reported

decreasingtheirsustainability

actionsduetointerestratechanges,while17%ofcompanieswithUS$1–2billioninrevenuesaidthesame.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport9

Leadersrecognizethebusinesscaseandrelatedbenefitsfromcorporatesustainabilityefforts.

Whenassessingpotentialsustainabilityactionsandinvestments,whichoutcomesaremostinfluentialindrivingdecision-making?(rankinorderofinfluence)

Impactoncompany sustainabilitygoals/environmentaloutcomes

Financialbenefit(e.g.,revenue,costsavings)

overthenext12months

29%

25%

Indirectorintangibleassetimpact(e.g.,brand,intellectualproperty,riskmitigation,data)

23%

Financialbenefit

overthenext1-5years(e.g.,revenue,costsavings)

23%

Rankedmostinfluential

Manysustainabilitysolutionsdelivermultifacetedbusinessbenefits,

accordingtorespondents,creating

positiveimpactsinbothfinancial

(revenueandcost)andnon-financial(brand,compliance,risk

management)terms.

Companiesconsiderawiderangeofoutcomeswhenassessing

sustainabilityinvestments.Achievingsustainabilitygoalswasthemost

frequentlyselectedfactor(29%

rankedasnumberone),butshort-

andlong-termfinancialbenefits(25%and23%,respectively)andthe

impactonindirectorintangible

assets(brand,intellectualproperty,riskmitigation,data,23%)werealsosignificantconsiderations.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport10

Executiveperspectives:Sustainabilitystrategyandapproach

Ourbusinessstrategyisclearandunderway.

Whatwearedoingnowisrefreshingour

sustainabilitystrategytoensureitcontinuestoenablethatbusinessstrategy,especiallyaswegrowincriticalminerals.

Welookatthedatafromourinvestorsandour

WeconfirmedwithinourC-suiteExecutivethatsustainabilityisourNorthStar.

customers.Theycontinuetoaskus,andinsome

casesdemand,thatwedeliveronournet-zero

TakashiYamanishi,ExecutiveVice

PresidentandChiefSustainabilityandSupplyChainOfficer,Fujitsu

commitment.It’sprettystraightforward.Attheendoftheday,itcomesdowntowhatcustomerswant,andwhatinvestorswant.

AmparoCornejo,ChiefSustainabilityOfficer,TeckResourcesLimited

SophiaMendelsohn,ChiefSustainabilityandCommercialOfficer,SAPSE

Yougetmoreenduringchange.We’renotjust

doingitforsustainability’ssake,we’redoingit

becauseitactuallymakessenseforthebusiness,andthatmeansit’sgoingtobestickier.

There’sanaturalpaceatwhichyoucanimplementchangethroughalarge,complexorganization.Thebusinesshastoremainthetoppriority,butwithinthatreality,Ibelievewe’readvancingsustainabilityatthefastestspeed

possiblewithoutlosingsightofourcorefocus.

AmeliaDeLuca,ChiefSustainabilityOfficer,DeltaAirLines

RobRoy,SeniorVicePresident,ChiefInvestmentOfficer,Co-headofEnvironmentalSustainability,AdventHealth

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport11

Respondentsreportundertakingarangeofsustainabilityactions.

Whichofthefollowingeffortshasyourcompanyundertakenaspartofitssustainabilityefforts?Ofthoseyouhavealreadyundertaken,whatarethetwohighestpriorityeffortsbeingtaken?

Asitwaslastyear,“Implementing

technologysolutionstohelpachievesustainabilitygoals”wasoneofthemost-frequentlycitedactionstakenamongrespondents(46%),and

another43%plantodosowithintwoyears.Italsocameoutontopwhenrespondentswereaskedtoranktheirhighest-priorityinitiatives.

Amongtheleast-commonand

lowest-priorityactionsundertakeninthisyear’ssurveyareeffortsaimed

outsidetheboundariesofthe

organization,includingrequiring

supplierstomeetsustainability

criteria(38%);reconfiguringsupplychainsforclimateresilience(38%);

andengaginginthepolicyprocess(35%).

Implementingtechnologysolutionstohelpachievesustainabilitygoals

Usingmoresustainablematerials

Decreasingoperationsemissionsthroughefficiency

Trackingandanalyzingenvironmentalmetrics

Developingsustainabilitytalent

Developingnewsustainableproductsorservices

Decreasingoperationsemissionsbypurchasingrenewableenergydirectly,contractuallyorthroughrenewableenergycertificates

Implementingnature-basedsolutionsornaturerestorationprojects

Reconfiguringoperations,infrastructure,and/orsupplychaintobe

moreclimate-resilient

Requiringsuppliersandbusinesspartnerstomeetspecific

sustainabilitycriteria

Tyingseniorleaders’compensationtosustainabilityperformance

Lobbyingforormakingpoliticaldonationsinsupportofenvironmental

initiatives

46%

22%

45%

21%

45%

18%

44%

17%

44%

16%

44%

16%

42%

16%

40%

14%

38%

18%

38%

16%

36%

11%

35%

12%

EffortsundertakenHighestpriority

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport12

Revenuegenerationwasthemostfrequentlycitedbusinessbenefitacrossarangeofsustainabilityactions.

Ofthehighestpriorityeffortsyourcompanyhasalreadyundertaken,howwouldyouassesstheirimpactonthefollowingdimensions?

Revenuegeneration

31%

3%

66%

RegulatorycomplianceandgovernanceBrandandreputation

35%

3%

60%

33%

6%

61%

Riskandresiliency

38%

7%

55%

Costreduction

38%

7%

55%

nPositive%NeutralNegativeNote:percentagesshownrepresentimpactsaveragedacrossactions

High-prioritysustainabilityeffortsaremoststronglyassociatedwithrevenuegenerationand,secondarily,regulatorycomplianceandbrand,andfinallycostsavingsandresiliency.

Acrossarangeofsustainabilityinitiativesrespondentsreportedundertaking,veryfew(lessthan10%)saidtheyhadanegativeimpactonavarietyofbusinessoutcomes,includingrevenuegeneration,costreduction,brandandreputation,complianceandgovernance,andriskandresiliency.

Incontrast,morethanhalfsaidtheyhadexperiencedpositiveimpacts,evenwithactionsthat,onthesurface,mightbeexpectedtocostmore.Ninetypercentof

respondentsreportedthatrequiringsupplierstomeetsustainabilitycriteriahadapositiveorneutralimpactoncostreduction,and93%saidthesameofswitchingtomoresustainableproducts.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport13

Executiveperspectives:Executionandmeasuringimpact

Thisshould’vebeenourhardestyearyet[for

sustainability]butit’sactuallybeenourbestyear.AndIthinkthat’sbecausewe’veshiftedtoa

strategythatwasreallyfocusedon‘controlwhatyoucancontrolanddothatreallywell.’

Webelievethatnatureandbiodiversityarekey

Wehaveacceleratedeverythingwedotobemoresustainable,likeincentivizingouremployees,andnowwedoourown

disclosureandvoluntaryGRI(GlobalReportingInitiative)report.

pillarsofoursustainabilitystrategy,butwewanttoapproachesbeverysite-specificandconnectto

communitiesascatalystsforthose.Weneedtohavethatcapabilityofhavingaglobalapproach,butatthesametimeberegionalorsitespecific.

AmeliaDeLuca,ChiefSustainabilityOfficer,DeltaAirLines

JiteshShetty,Founder&CEO,Credibl

AmparoCornejo,ChiefSustainabilityOfficer,TeckResourcesLimited

Foreachofoursustainabilitygoals,whethernet-zero,AIethics,commercial,ore-

We’reengagingourfacilitiestocreatetheirown

localizedenvironmentalsustainabilityplans,ensuringthateachhospitalcantailorstrategiesthatbest

addressitscommunity’sneedsandopportunities.

waste,wesetshort,medium,andlong-termtargets.Wemeasureprogressagainstthosegoalsbyreductionsorimprovementsincarbon,water,plastics.Wemeasuretherelevanceofthosegoalsbycustomerandinvestorinquiries.TheKPIson

executionaregettingharderbecausethelow-hangingfruithasbeenpicked.ButtheKPIsaroundinterestinthosegoals,whiledipping,haveremainedrelativelysteady.

SophiaMendelsohn,ChiefSustainabilityandCommercialOfficer,SAPSE

RobRoy,SeniorVicePresident,ChiefInvestmentOfficer,Co-headofEnvironmentalSustainability,AdventHealth

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport14

Thesurveyindicatesthattechnologyhasemergedasakeyenablerofcorporatesustainabilityefforts.

Inwhichareasisyourcompanyimplementingorplanningtoimplementtechnologysolutionstohelpachievesustainabilitygoals?

55%

54%

53%

52%

49%

Processoroperationalefficiency

(e.g.,infrastructureretrofitsfor

energyefficiency)

Internalmonitoringof

sustainabilitydataandperformance

(e.g.,dashboards)

Monitoring/managingsupplychain

environmentalperformance

(e.g.,scope3emissions)

Developingnew

sustainableproducts

orservices

Externalreporting

ofsustainabilitydata

(e.g.,disclosures)

Technologyapplicationswerediverse,withnearlyequalnumbersofrespondentssayingtheywereusingittodeliverprocessoroperationalefficiencies,monitorsustainabilitydata,managetheirsupplychain’senvironmentalperformance,anddevelopnewsustainableproductsandservices.

Mostrespondentsseeinvestingintechnologyasacomplement,notacompetitor,tosustainabilityinvestments(seepage8).SeventypercentofrespondentssaidtheneedforAIandothertechnologyinvestmentshadcausedthemtoincreasetheirsustainabilityactions.

?2025.Forinformation,contactDeloitteGlobal.2025C-suiteSustainabilityReport15

AIuseforsustainabilityisalreadyubiquitous.

HasyourcompanyusedAItofurtherits

sustainabilityefforts?

Yes

PlantointhenextyearNo

16%u

81%

Askedaboutanarrayofuses,