2025年C级高管可持续发展报告

The next wave of business value Global Report A letter from Jennifer Steinmann 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. For the fourth consecutive year, and amid a dynamic and complexlandscape, sustainability remains a top business priority, according toDeloitteGlobal’s2025 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 their 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 more 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 a 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 aspurchasing renewable energy, tyingleaders’ compensation to sustainability performance, or requiring Table of Contents Executive summary Key findings and insights Key questions for C-suite leaders Executive summary In its fourth year, DeloitteGlobal’s2025 survey of more than 2,100 C-suite executives spanning27 countries explores the current state of corporate sustainability and how companies are 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 sustainability 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 competing •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, •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 economic outlook and •As it was last year, “Implementing technology solutionsto help achieve sustainability goals” was one of themost-frequently cited actions taken among respondents.Technology also came out on top when respondentswere asked to rank their highest-priority initiatives. •Eighty-three percent of respondents