Corporate sustainability is increasingly being treated as a business priority by firms, however many face challenges in translating their commitments into day-to-day operations, a new study by BDO has found.
According to the BDO Sustainability Study 2026, 96% of respondents on a global level rate governance and responsible corporate management as their most important sustainability priority.
At the same time, however, more than two fifths (43%) said that the collection, management and evaluation of sustainability data is a significant challenge, with many citing difficulties in measuring and tracking sustainability impacts.
Support mechanisms
Notably, more than three quarters of respondents said that they require support in ‘almost every sustainability area’, including data collection and reporting (79%), employee and stakeholder engagement (78%), regulatory requirements (77%), identifying financing and investment opportunities (76%), and strategy development (75%).
As the study found, Europe is ‘relatively advanced’ when it comes to sustainability integration, due to its regulatory landscape. However, gaps still exist between strategic commitments and operational implementation, BDO said.
Some 53.8% of European organisations said that they still require support in further developing their sustainability strategy.
‘Sustainability perspectives’
“Companies understand that impact and change can only be achieved if sustainability perspectives are integrated into every decision and every action within the company,” commented Viola Möller, sustainability expert and partner at BDO Germany. “At the same time, implementation remains challenging.”
Another area where implementation faces obstacles is around leadership, the study found, with many companies yet to establish responsibility for sustainability at management and board level.
‘The problem is not so much a lack of technical knowledge as a lack of clear responsibilities, control mechanisms, and a corporate culture that translates sustainability into daily decisions,’ BDO said.
‘Those who want to be successful in the future need not only ambitious goals, but above all reliable data, clear governance structures, committed leaders, and the ability to translate sustainability measurably into added value and business success.’ Read more here.
