https://www.bdo.ua/en-gb/insights-1/information-materials/2026/from-strategy-to-spend-state-of-sustainability-in-business

Global Sustainability Services Survey 2025

Despite economic instability, political pressure and changes in the regulatory environment, companies worldwide continue to view sustainable development as a strategic priority. This is confirmed by BDO’s first global survey — Global Sustainability Services Survey 2025, which includes responses from businesses across multiple regions of the world.


Global Sustainability Services Survey 2025

In a year marked by regulatory rollbacks and political pressures, businesses face an increasingly uncertain sustainability landscape. At the same time, climate-related losses have surpassed $100 billion, underscoring the urgency for action.

Our inaugural Global Sustainability Services Survey reveals that sustainability remains a strategic priority for companies worldwide:

  • 87% of respondents say sustainability is important to their business strategy
  • 83% report a competitive advantage from an embedded sustainability programme
  • Yet only 25% of respondents report having a mature sustainability programme, indicating there is still work to be done for sustainability to become ‘business as usual’

The report explores:

  • Regional dynamics – from CSRD uncertainty in Europe to capital constraints in AsiaPac
  • Strategic insights – why companies continue to invest despite challenges

As a global professional services organisation, we are committed to helping clients lead confidently in a complex and shifting environment.

Download the full report to uncover actionable insights and see how you can turn sustainability into a driver of value and resilience for your company.

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From roadblocks to results

Our inaugural global sustainability survey highlights how you can turn roadblocks into results:

  • Quick wins with long-term impact: Identify initiatives that show immediate ROI (e.g., energy efficiency upgrades) while contributing to long-term decarbonisation.
  • Regulatory roadmaps: Create simplified, visual guides to help teams understand upcoming regulations and their implications. Break down sustainability initiatives into manageable phases to reduce overwhelm.
  • Training & capacity building: Offer targeted workshops on environmental, social, governance and other sustainability fundamentals.
  • Centralised data platforms: Invest in digital tools that consolidate data across business units and geographies.
  • Cross-functional collaboration: Involve IT, finance, and operations teams to ensure data accuracy and relevance.




From roadblocks to results


Key regional insights

EUROPE:

  • 42% of European companies are still evaluating their company’s approach to sustainability
  • Only 25% of European companies have a mature sustainability programme embedded into their business
  • However, 53% of European companies have published a sustainability report

ASIAPAC:

The current primary focus for companies in AsiaPac is complying with legislation (primarily driven by Australia)

  • 47% of respondents have published a sustainability report (lower than Europe at 53%)
  • 36% of respondents are primarily focused on compliance with sustainability regulations
  • 31% are integrating sustainability into their business operations

LATAM AND CARIBBEAN:

Despite regulatory and political setbacks, Latam companies are progressing their sustainability programmes

  • 68% of the companies surveyed have published a sustainability report
  • 42% of respondents report having a mature sustainability programme
  • 37% of respondents are working to integrate sustainability into their business strategy

Despite more than a decade of russian aggression, Ukrainian businesses have shown resilience and growth in key financial indicators. To sustain and accelerate this momentum, companies should expand strategic partnerships and diversify sales channels by entering new markets. The most immediate opportunities lie in foreign markets, particularly within the EU. For companies operating in the European economic space, compliance with global sustainable development standards (ESG) is crucial. This means turning regulatory requirements into long-term strategic goals and leveraging them as a source of competitive advantage. This is the focus of BDO's latest global survey.

Companies that  invest in ESG practices today demonstrate greater resilience to risks, strengthen the trust of clients and partners, and turn sustainability into a genuine  driver of competitiveness. BDO in Ukraine shares the global network’s commitment to helping businesses act with confidence in a complex environment. We support companies in developing sustainability strategies, preparing non-financial reporting, assessing risks, and building internal processes based on the principles of transparency, accountability, and trust.

We believe that sustainability is not a passing trend, but a new standard for successful business.

Source: BDO Global 

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