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C-Suite Remains Committed to Sustainability as a Top Priority Heading into 2026

January 1, 2026

While regulatory uncertainty and anti-ESG backlash dominated headlines in 2025, surveys of global C-suite leaders reported an increased commitment to sustainability. In our Top Stories this issue, SustainabilityOnline.com said a new report from Reuters found that 75% of C-suite leaders rate sustainability as a ‘top priority,’ an increase of six percentage points from six months ago.

The Reuters IMPACT: Global Sustainability Report 2025 also found that close to two-thirds (64%) of organizations remain committed to net zero and have not altered their targets. The full Reuters report, which gathered insights from more than 500 global decision-makers, is available for download at the link in our Top Stories below. Among the key findings from the report are:

  • 61% of C-suite leaders cited emerging sustainability-related risks as a main factor for prioritizing sustainability, including risks from climate impacts, supply chain vulnerabilities, and resource constraints.
  • Other operational risks cited include customer expectations, reputational risk, and regulatory changes.
  • Organizations are adapting their strategies including reframing sustainability messaging, with 39% of organizations emphasizing terms like “efficiency” and “resilience” rather than more traditional sustainability terminology.
  • 34% of C-suite leaders reported making no changes to sustainability strategy or communications.
  • Organizations scaling up sustainability goals (30%) outnumbered those scaling down (9%) by more than three to one.

The Reuters report closely tracked the findings of the UN Global Compact’s 2025 CEO Study published in September 2025, in which 88% of CEOs said that the business case for sustainability is stronger now than it was five years ago. This study, conducted in partnership with the global professional services firm Accenture, is based on a quantitative assessment of nearly 2,000 CEOs across 128 countries, as well as in-depth one-to-one interviews with CEOs, chairpersons, and presidents of UN Global Compact member companies.

In another of our Top Stories, BusinessChief.com highlights the findings of the UN Global Compact’s report along with Deloitte Global’s 2025 C-Suite Sustainability Report, which for the fourth year surveyed more than 2,100 executives across 27 countries. The results of Deloitte’s report also indicated that sustainability remains a top-three priority on the C-suite agenda, alongside technology adoption and artificial intelligence (AI).

The full Deloitte report is available for download at the link in our Top Stories below. Key findings include:

  • 83% of companies increased sustainability investments in the last year.
  • 66% said their priority actions have a positive impact on revenue generation.
  • 79% are transforming their business model or embedding sustainability throughout their organization.
  • 81% are already using AI to support their sustainability efforts.

As we head into 2026, companies are focused on ensuring that their sustainability investments and strategies are delivering tangible results for stakeholders. The G&A team is available to provide counsel to CEOs and the entire C-suite to help your company move your sustainability programs forward. Reach out to us at info@ga-institute.com.

Shooting Star

Top Stories

  • Three quarters of C-suite leaders rate sustainability as a top priority (Sustainability Online)
  • Reuters IMPACT Global Sustainability Trends Report 2025 (Reuters)
  • How Are Leaders Paving the Way for Sustainability in 2026? (Business Chief)
  • 2025 C-suite Sustainability Report (Deloitte Global)
Compass Rose

Staying the Course

Positive stories showing that sustainability is alive and well

  • The 2,000 most influential companies – SDG2000 Report (World Benchmarking Alliance)
  • Nature-based solutions: 4 predictions for 2026 (Trellis)
Scroll Fill

Sustainability Standard Setters & Policy Makers

SEC, SASB, GRI, IIRC, FSB-TCFD

  • EU Carbon Border Adjustment Mechanism Begins Charging Fees: A New Era in Climate Policy (European Business Magazine)
  • Status report: What 2026 will bring for 4 key ESG methodologies (Trellis)
  • European Union: EU institutions give businesses the gift of legal certainty on sustainability rules (Global Compliance News)
Chart Line Up

ESG / Sustainable & Responsible Investment

Asset Owners & Managers, Ratings Agencies

  • What New York’s New Emissions Reporting Rule Means for ESG Investing (ESG News)
  • Germany Targets Private Capital With $35 Billion Investment Fund (ESG News)
  • 10 impact investing trends that will define 2026 (Trellis)
Building Office

Corporate ESG / Sustainability

Disclosure, Reporting, Corporate Initiatives

  • Rethinking corporate citizenship in 2026 as globalization wanes (Trellis)
  • How Federal Sustainability Plans Are Shaping Corporate America in 2026 (Center for Sustainability and Excellence)
Light-Bulb

Sustainability Innovations/Technologies

Developments in Innovation and Technology

  • Harvard Researchers Turn City Trash into Sustainable Jet Fuel (The Harvard Crimson)
  • How FedEx is Fighting Electronic Waste in Southeast US (Sustainability Magazine)
  • Green Plains Activates Carbon Capture at All Nebraska Ethanol Plants (Carbon Herald)
Users Four

Stakeholders That Matter

Developments, Trends, Corporate Actions Affecting Stakeholders

  • Buyers Shift to Higher-Quality Carbon Credits as Market Matures (Carbon Herald)
  • Building Trust Through Continuous Sustainability Improvement (Supply & Demand Chain Executive)
  • Keeping humans in the loop: Why AI needs oversight in ESG reporting (Reuters)
Chart Donut

Sustainability Data in Focus

Developments in Data, Research, Trends

  • The battle over a global energy transition is on between petro-states and electro-states – here’s what to watch for in 2026 (The Conversation)
  • Environmental impact a low priority in many US firms’ AI strategies (Sustainability Online)
  • Global Corporates Signal Steady Growth in Voluntary Carbon Credit Demand, Morgan Stanley Survey Finds (ESG News)
Globe Hemisphere

Climate Action in Asia, Africa & Oceania

Developments of Note

  • Inside the IEA’s Data on Off-Grid African Electrification (Sustainability Magazine)
  • Philippines Launches Mandatory IFRS-Based Sustainability Reporting Standards (ESG Today)
  • China Issues Climate Disclosure Standard Aligned With ISSB, Laying Groundwork For Mandatory Corporate Reporting (ESG News)
Globe Hemisphere West

Climate Action in North & South America

News-Developments of Note

  • Climate disclosures in the US: are legal challenges the only certainty? (Real Economy Progress)
  • EPA Funding Salvaged in US Congress Spending Bill (Inside Climate News)
  • What are the US’s New Recyclable Packaging Guidelines?
Globe Europe

Climate Action in Europe

News-Developments of Note

  • Europe Boosts ESG Transparency With New ESRS Knowledge Hub (Impakter)
  • EU to Extend Carbon Border Levy to Car Parts and Appliances (ESG News)
  • Germany Meets 2025 Climate Target Despite Slowdown in Emissions Cuts (ESG News)
3BL

These feeds are provided for G&A Institute in partnership with 3BL. 3BL distributes press releases, blogs, videos, podcasts, reports, newsletters and more to the growing audience of stakeholders interested in Corporate Social Responsibility (CSR) and Sustainability. Visit 3BL.com for more.

  • Tapestry, Inc. Advances Climate Strategy Through Community Solar Partnership (Tapestry, Inc.)
  • ScottsMiracle-Gro: Natural Grass Offers a Playing Surface That Better Protects Bones and Joints - Part Nine of the Environmental Benefits of Turfgrass (ScottsMiracle-Gro)
  • West Side Market, Cleveland Mayor Justin Bibb To Open KeyBank Produce Arcade With January 14 Ribbon Cutting (KeyBank)

Table of Contents

  • Top Stories
  • Staying the Course
  • Sustainability Standard Setters & Policy Makers
  • ESG / Sustainable & Responsible Investment
  • Corporate ESG / Sustainability
  • Sustainability Innovations/Technologies
  • Stakeholders That Matter
  • Sustainability Data in Focus
  • Climate Action in Asia, Africa & Oceania
  • Climate Action in North & South America
  • Climate Action in Europe

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