Sustainability under fire? Do not get distracted!
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The global sustainability agenda is under pressure. Political fragmentation and economic uncertainty are leading to backlash: the US withdrew from the Climate Agreement again, and Europe is weakening regulations such as the CSRD (Corporate Sustainability Reporting Directive) and CSDDD (Corporate Sustainability Due Diligence Directive). When you read the reports in the media, or listen to politicians, it seems as if sustainability has disappeared from the agenda of companies. Should we continue to invest or wait?
Yet the latest figures from 2025 show a surprising movement: companies are accelerating their sustainability efforts – and are increasingly doing so for strategic reasons rather than obligation.
Clear data, strong signals
Various studies show that directors still consider sustainability important.
According to the Deloitte 2025 C-suite Sustainability Report1:
- 83% of companies increased their investments in sustainability.
- 81% are experiencing increasing pressure from stakeholders.
- 38% are restructuring the chain to increase resilience.
- 45% call climate and sustainability a top-3 challenge5.
- Revenue growth is the most frequently cited benefit of sustainability initiatives, followed by compliance and reputation.
- Only 10% experience negative financial consequences.
Reuters Global Sustainability Report (2025)2:
- Organizations are not retreating, but reformulating their sustainability message.
- Efficiency and resilience are becoming more important than the classic sustainability jargon.
- Investments are shifting to data, innovation and training.
- 51% say internal education is essential for anchoring.
- Sustainability investments continue to grow despite internal pressures.
World Resources Institute (WRI)3: Small behavioural changes – such as less meat, more conscious travel or energy savings – can have a substantial climate impact. But that will only work if companies and governments support this movement.
From ticking off boxes to thinking ahead
The role of sustainability is changing. It is no longer about complying with rules, but about building value. Future-oriented companies use sustainability as a driver for:
- Long-term value creation (both financial and social)
- Risk management in uncertain times
- Strengthening trust among stakeholders
- Innovation and new business models (seizing opportunities)
As Bain's CEO Sustainability Guide4 states: "Leaders who use sustainability as a growth strategy are more successful in stakeholder dialogue and value creation."
What does this mean for your organization?
In a world where legislation is faltering, vision and leadership are gaining importance. The organisations that are investing now in:
- Strategic embedding of sustainability
- Data-driven transparency
- Leadership based on values and resilience
... are the winners of tomorrow.
At TOSCA, we believe that sustainability is not a tick on a list, but an engine for real change. Together with RSM, we developed a Future-Fit Accelerator that helps organisations become more sustainable, connected and future-ready.
Don't get stuck in compliance. Seize this moment to give direction.
1The report is based on a survey of 2,106 C-suite executives, conducted by KS&R Inc. on behalf of Deloitte, and was administered in a double-blind manner during May and June 2025
2The Reuters Events Sustainability Strategy and Implementation Survey 2025 was conducted in the third quarter of 2025 engaging sustainability professionals and practitioners across Industries.
3 https://www.wri.org/insights/climate-impact-behavior-shifts
4 https://www.bain.com/insights/topics/ceo-sustainability-guide/?utm_medium=social_advocacy&utm_source=LinkedIn-dysi&utm_content=65a4eaec-db79-49c8-911d-d189a6344f58&utm_term=2377
5(equivalent to technological adaptation and AI, and more important than economic prospects and trade-related challenges).
