德勤2025年高管可持续报告

Global Report2025 C-suiteSustainability ReportThe next wave of business valueA letter from Jennifer Steinmann© 2025. For information, contact Deloitte Global.2025 C-suite Sustainability Report 2For the fourth consecutive year, and amid a dynamic and complex landscape, sustainability remains a top business priority, according to Deloitte Global’s 2025 global survey of more than 2,100 C-suite executives. Leaders continue to increase investment in sustainability initiatives, and the vast majority say that their approach to sustainability either involves transforming their business model or embedding sustainability throughout their organization. What’s more, respondents indicated that broader market conditions like economic uncertainty or competing priorities such as the need to invest more heavily in technology are not causing most companies to reduce their sustainability actions. Leaders recognize the business case and related benefits of corporate sustainability efforts—from risk management and brand reputation to cost savings and, especially, revenue generation. Leaders point to technology, particularly artificial intelligence (AI), as a powerful enabler, helping companies drive efficiencies, enhance reporting, and develop new sustainable products and services. Based on multiple years of survey data, a de facto roadmap for leaders is emerging, encompassing implementing technology solutions, using sustainable materials, developing new sustainable products, implementing operational efficiency measures and tracking progress through metrics—offering a path to embed sustainability considerations into strategy, operations, and innovation. After several years of advancement, there has been a slight decrease in the percentage of respondents that say they have undertaken a range of sustainability actions, such as purchasing renewable energy, tying leaders’ compensation to sustainability performance, or requiring suppliers and business partners to meet specific sustainability criteria. Leaders also report that they see climate change as less disruptive to their business strategy and operations in the near term and that they feel less pressure from stakeholders to take action. The question is what this slight moderating of sustainability actions and stakeholder pressure may reveal about what’s to come. Could it be a sign of a maturing approach to corporate sustainability, where leaders have implemented quick wins and are embedding sustainability considerations more strategically but selectively in their organizations? Could it be a temporary pause as companies navigate a dynamic environment, reassess and reinvigorate their sustainability efforts with a focus on value creation, supported by a strong business case and continued investment? Or could it be an early indicator of a slowdown, with companies tightening their sustainability efforts and putting more emphasis on building resilience? Regardless, one thing that is clear from the survey and intervie