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
- Europe. 53% of European organisations require support with developing or refining their sustainability strategy.
- Asia Pacific. 84.6% need support with strategy and data/reporting.
- Latin America & Caribbean. 91% of Latin America & Caribbean organisations need support with their sustainability strategy.
- Middle East & Africa. 100% of organisations in Middle East and Africa view natural resource use as the top sustainability priority.
“For BDO in Ukraine, participating in the BDO Sustainability Survey 2026 was an important opportunity to share practical insights from the Ukrainian market and our perspective on how companies are moving from sustainability ambitions to measurable impact. Through our day-to-day work with clients, we are seeing growing demand not only for ESG reporting, but also for the development of comprehensive sustainability strategies that are embedded in decision-making, business processes, and performance management frameworks. We therefore welcomed the opportunity to participate in this survey and represent the views of companies navigating transformation and uncertainty while remaining focused on creating sustainable long-term value.”
Anastasiia Skok, ESG Manager, BDO in Ukraine
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