2025年高管可持续发展报告：商业价值的下一波浪潮

The next wave of business value Global Report A letter from Jennifer Steinmann For the fourth consecutive year, and amid a dynamic and complexlandscape, sustainability remains a top business priority, according toDeloitte Global’s 2025 global survey of more than 2,100 C-suiteexecutives. Leaders continue to increase investment in sustainabilityinitiatives, and the vast majority say that their approach to sustainabilityeither involves transforming their business model or embeddingsustainability throughout their organization. What’s more, respondentsindicated that broader market conditions like economic uncertainty orcompeting priorities such as the need to invest more heavily intechnology are not causing most companies to reduce theirsustainability actions. suppliers and business partners to meet specific sustainability criteria.Leaders also report that they see climate change as less disruptive totheir business strategy and operations in the near term and that they feelless pressure from stakeholders to take action. The question is what this slight moderating of sustainability actions andstakeholder pressure may reveal about what’s to come. Could it be asign of a maturing approach to corporate sustainability, where leadershave implemented quick wins and are embedding sustainabilityconsiderations more strategically but selectively in their organizations?Could it be a temporary pause as companies navigate a dynamicenvironment, reassess and reinvigorate their sustainability efforts with afocus on value creation, supported by a strong business case andcontinued investment? Or could it be an early indicator of a slowdown,with companies tightening their sustainability efforts and putting moreemphasis on building resilience? JenniferSteinmann Leaders recognize the business case and related benefits of corporatesustainability efforts—from risk management and brand reputation tocost savings and, especially, revenue generation. Leaders point totechnology, particularly artificial intelligence (AI), as a powerful enabler,helping companies drive efficiencies, enhance reporting, and developnew sustainable products and services. Based on multiple years ofsurvey data, a de facto roadmap for leaders is emerging, encompassingimplementing technology solutions, using sustainable materials,developing new sustainable products, implementing operationalefficiency measures and tracking progress through metrics—offering apath to embed sustainability considerations into strategy, operations,and innovation. Deloitte GlobalSustainabilityBusiness leader Regardless, one thing that is clear from the survey and interviews withexecutives is that adopting a strategic lens and grounding sustainabilityambition in economic value can help maintain momentum, even inperiods of uncertainty. Leaders should reassess their sustainabilitystrategies, investments, and initiatives to position their companies todrive system-level change and meaningful progress in the future. After several years of advancement, there has been a slight decrease inthe percentage of respondents that say they have undertaken a range ofsustainability actions, such as purchasing renewable energy, tyingleaders’ compensation to sustainability performance, or requiring Table of Contents Key questions for C-suite leaders23 Executive summary In its fourth year, Deloitte Global’s 2025 survey of more than 2,100 C-suite executives spanning27 countries explores the current state of corporate sustainability and how companies areevolving their sustainability approach. Sustainability remains a top business priority.Companies continue to increase investments,particularly in sustainability technologies.A largemajority of executives say their approach to sustainabilityeither involves transforming their business model orembedding sustainability throughout their organization.And respondents indicated that they are not reducing theirsustainability actions on account of either broader marketconditions like economic uncertainty or competingpriorities such as the need to invest more heavily intechnology. Leaders recognize the business case and relatedbenefits from corporate sustainability efforts.Revenuegeneration was the most frequently cited business benefitacross a range of sustainability actions, followed bycompliance-related outcomes, brand and reputation andfinally risk and cost savings. Technology solutions haveemerged as a key enabler of corporate sustainabilityefforts, and AI use is already ubiquitous. •Across a range of sustainability initiatives respondentsreported undertaking, very few (10% or less) said theyhad a negative impact on a variety of businessoutcomes, including revenue generation, cost reduction,brand and reputation, compliance and governance, andrisk and resiliency. •Forty-five percent of respondents identify climatechange/sustainability as a top three challenge for theircompanies in the coming year, on par with technologyadoption and AI, and ahead of economi