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

Region	Finding
Europe	53% of European organisations require support with developing or refining their sustainability strategy.
Asia Pacific	84.6% need support with strategy and data or reporting.
Latin America & Caribbean	91% of Latin America and Caribbean organisations need support with their sustainability strategy.
Middle East & Africa	100% of organisations in the Middle East and Africa view natural resource use as the top sustainability priority.