2026年商业突破晴雨表

→The annual pulse check from businesson the pace of the climate transition ExecutiveSummary0801. Introduction1002. Sentiment1303. Section 1: Sustainability strategiesare a source of resilience andcompetitiveness14 Section 2: Growing risks of adisorderly transition20 Section 3: Businesses urge predictablepolicy strengthening25 Forewords We need a renewed long-term focus, and workcollectively, recognizing that sustainabilityis a core driver of competitive advantage, ofgrowth opportunities and improving our futureresilience. This is where the Business BreakthroughBarometer provides signposts. It gives a clear,business-led outline of where opportunities aregrowing, where implementation is stalling andthe practical actions needed across multiplesolutions to scale investment. Is sustainability over? It’s a question I’ve been asked repeatedly overthe past year, as economic pressure, geopoliticaluncertainty and competing business prioritiesintensify. My answer is always the same, ‘no,’ butwith the caveat that sustainability is changing. TheBusiness Breakthrough Barometer 2026showsthat the era of sustainability driven primarily byambition is coming to an end. What is emerging isa new, more durable phase, where sustainabilityis increasingly paying its way as a source ofresilience and competitiveness. So, yes, sustainability is changing, butit is becoming even more essential.The task now is to reduce the risks ofdisorder by turning commitment intoimplementation. Almost all business leaders expect sustainabilityto deliver competitive advantage over the nextdecade. The vast majority continue to maintain orincrease their investments. Companies are scalingsolutions including clean energy, electrification,circularity and regenerative agriculture becausethey can deliver lower costs, secure supply-chainsand improve business resilience. Yet even as these solutions prove their worth,businesses are facing a growing storm ofincreasing climate costs, supply chain shocks andpolicy reversals. Signals of a disorderly transitionare intensifying, with concerns that withoutstronger coordination and consistent signals fromgovernments and policymakers, these pressureswill only intensify, resulting in higher costs forbusinesses and consumers. Peter BakkerPresident and CEO,WBCSD This is why the message frombusinesses from this year’s Barometeris clear: strengthening policy andaction now is preferable to delayingthe harder choices. Forewords A year of geopolitical turbulence would, by mostexpectations, have slowed corporate investmentin the climate transition. Instead, the centralfinding of this year’s Business BreakthroughBarometer is the opposite: companies aremoving forward. Momentum is strong, and solutions are available.But we also know that we need to realize themfaster. Around two-thirds of business leaders nowsee a higher risk of a disorderly transition than ayear ago, driven by abrupt policy shifts, suddenchanges in demand, and supply chain disruption.85% of business leaders would prefer predictablepolicy strengthening over stop-and-start volatility,even when this carries higher costs in the shortterm. When policies change unexpectedly, capitalis stranded. When permitting stalls, projects failto move forward. Predictable and continuouspolicies are critical to governments, communitiesand businesses to move forward with solutions. Nearly 90% of the 508 companies andbusiness leaders surveyed have eitherkept pace or increased their climate-related investment over the past year.Even more expect their sustainabilitystrategy to deliver competitiveadvantage over the coming decade.Ambition is climbing too: 38% ofcompanies strengthened their climatetargets in 2025, double the share a yearago. Only 4% weakened them. What gives us confidence is thatcorporate investment in sustainabilityis a story of innovation andcompetitiveness as well as socialwell-being. That is the spirit in whichwe encourage readers to take heedof this year’s report: as a vision forhow business and governmentscan together promote sustainablesocial economic development byimplementing solutions. As Climate High-Level Champions, we lead theGlobal Climate Action Agenda – a core partof the UN climate process – where companies,cities and investors work alongside governmentsto implement solutions. Businesses are notperipheral to climate action: they play a centralrole in delivery. Governments set direction andshape incentives. Companies then mobilizecapital and orchestrate the supply chains thatmove the global economy, fostering togethersustainable social economic development. Ofthe nearly 500 climate initiatives being advancedthrough the Action Agenda, most include asignificant business component or rely on theprivate sector as a core implementation partner. The Action Agenda also recognizes that theclimate transition is not only about reducingemissions or making wise economic decisions. It isabout improving lives. People want climate actionthat delivers