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IN THIS REPORT TABLE OF CONTENT Executive summaryKey insightsSustainability asa strategic imperativeSustainability investmentRegulatory landscape3 core prioritiesEmerging prioritiesClosing the maturity gapChanneling sustainablityinvestmentChallenges and prioritiesThe C-suite drives decisionsAudits and certificationClosing the data gapStrategic investment forlong-term value and growthSecuring momentumfor competitive advantageAbout Bureau Veritas234567891011121314151617 Sustainability remains high on the agenda for companiesworldwide, who are focusing their investment oninitiatives that bring tangible business impact. Organizations face a complex sustainability environment, shaped by rapidlyevolving regulations, rising stakeholder expectations, and capital marketscrutiny. As a result, many are seeking to transform high-level commitmentsinto audited performance that builds resilience and long-term value. This report explores how sustainability leaders are navigating today’s complexlandscape. It draws on findings from the sustainability survey conducted in2025 by Bureau Veritas, capturing perspectives from leaders worldwide acrossmultiple industries, on current challenges, priorities, and decision-making.The findings provide a practical roadmap to advance corporate sustainabilitywhile mitigating regulatory, operational and reputational risk. EXECUTIVE SUMMARY Insights from Bureau Veritas’ recent survey reveal how companies are navigatinga complex landscape, dominated by shifting regulations and new market demands. roadmaps or tackling sustainability via adhoc initiatives. Overall, only a quarter ofsurveyed companies consider sustainabilityfully embedded across their business.Limited budgets, data challenges andshortages of internal expertise continueto slow progress, reinforcing a persistentmaturity gap. directed toward Environmental, Socialand Governance (ESG) reporting andenvironmental data systems.Companiesare setting their sights on tangibleoutcomes,punctuated by measurableprogress along the way. Sustainability has become a strategicimperative for businesses worldwide.Under continued regulatory pressure andinvestor scrutiny, companies are movingaway from broad ambition, instead focusingon how to put long-term goals into practice. And while carbon remains the watchword,supply chain performance and traceabilityhave also risen to the fore, reflecting tighterdue diligence expectations and legalexposure. Overall,companies are placinggreater emphasis on robust, auditeddatato increase trust in disclosure, whichis now seen as a key driver of reputation. 2025 has been largely viewed as acomplex one for sustainability.Yet,Bureau Veritas’ survey findings showthe rising importance of sustainabilityacross businesses worldwide. Legislation remains a central driver, citedby more than three-quarters of respondents.However, it is increasingly intertwined withvalue protection and risk management.Companies today see sustainability asa source of competitive advantage anda potential growth driver. To grasp thatopportunity, and transform ambition intomeasurable impact in the current climate,demands a steady nerve and strongleadership. Our survey respondentssignal they are up to the challenge. Nearly half of large companies reportintegrating sustainability into governanceand decision-making. Sustainability hasestablished itself firmly as a C-suite topic,with more than 70% of respondents sayingfinal decisions on sustainability investment sitwith the CEO or senior management team. CLOSING THE MATURITY GAP Beneath this broad momentum, significantdisparities remain.Company size is theclearest dividing line.While almost onein two large organizations has embeddedsustainability into core processes,many smaller ones are still developing Investment is holding up despiteregulatory uncertainty and politicaldebate,with spending increasingly KEY INSIGHTSFROM THE 2026 BUREAU VERITAS SUSTAINABILITY REPORT Insights from Bureau Veritas’ recent survey reveal how companies are navigatinga complex landscape, dominated by shifting regulations and new market demands. SUSTAINABILITY IS SUSTAINABILITY IS INTEGRATED INTO DECISIONS ABOARDROOM ISSUE Sustainability has become anstrategic imperativeover the last decadeas a result of tightening globalregulations, investor scrutiny, and its link to businessresilience. Today,almost half of large companiesintegrate sustainability in their decision-making,from investments in ESG to the adoption of low-carbontechnology and supplier engagement programs. Today,the C-suite is making the most criticaldecisions on sustainability,setting objectives,allocating resources, and embedding it into corporategovernance. Executive leaders now recognizesustainability’s direct impact on competitiveness,investor confidence, and regulatory compliance.This top-down approach enables faster alignmentacross business units and clearer accountability. of sustainabilitydecisionsaremadeby the C-suite of large comp