The Next Era of Sustainability Leadership: CEO Survey Shows the Business Case is Now
Summary
The 2025 UN Global Compact–Accenture CEO Study, reviewed in this Mayer Brown memorandum, signals that sustainability has shifted from a moral or reputational concern to a central business imperative. Based on responses from nearly 2,000 CEOs across 128 countries, the report finds widespread integration of sustainability into core operations, rising belief in the business case for sustainability, and persistent challenges around regulatory fragmentation and public communication.
Key headline stats: 86% of CEOs report embedding sustainability in operations; 88% say the business case is stronger than five years ago; only about half feel comfortable publicly communicating progress; and 99% intend to maintain or expand commitments. The report sets out five priorities for CEOs to drive the next era of sustainable leadership.
Key Points
- 86% of CEOs report integrating sustainability into core operations, reflecting a major mindset shift from 2010.
- 88% believe the business case for sustainability is stronger now than five years ago; 99% plan to maintain or expand commitments.
- Only around half of CEOs feel comfortable publicly communicating progress, due to stakeholder scrutiny, politicisation of ESG and regulatory pushback.
- The report outlines five priorities: collaborate on regulation, harness consumer demand, expand access to technology, upskill the workforce, and lead with credibility and purpose.
- 92% of CEOs see strong global governance and unified policy as critical or important to progress; 66% believe linking sustainability to strategy and executive pay will drive progress.
- About half of CEOs will increase climate-related commitments (52%) and social commitments (53%).
- Mayer Brown highlights practical actions for boards and companies, including board-level processes for human-rights commitments, monitoring HREDD legislation, stakeholder engagement, impact assessments, complaints mechanisms, supply-chain risk training and bolstering legal and compliance functions.
Why should I read this?
Short version: this isn’t just another greenwash report — it shows sustainability is now a boardroom issue that affects strategy, pay and regulation. If you work in corporate strategy, legal, compliance or run a company, reading this saves you the time of wading through the full study while giving you the practical priorities you’ll need to act on now.
Context and Relevance
Why it matters: the study captures a tipping point where sustainability is embedded in business value creation, not an optional add-on. That shift matters because regulators are accelerating fragmented rules (including mandatory human-rights and environmental due diligence), investors and customers demand accountability, and technology and skills gaps will determine who delivers meaningful progress.
For boards and executives the implications are clear: adopt coherent governance, own data integrity, engage regulators and peers, invest in technology access and workforce reskilling, and anchor sustainability in measurable performance metrics. The report’s recommended steps — including board-level translation of human-rights commitments, close monitoring of HREDD developments, stakeholder engagement, impact assessments, reinforced complaints and speak-up mechanisms, and strengthening legal/compliance capabilities — are practical measures to reduce risk and demonstrate credible progress.
