Global sustainability services survey 2026

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From intent to impact: Sustainability insights on maturity, priorities and implementation capacity

While organisations continue to strengthen sustainability governance, stakeholder engagement and organisational structures, many still face challenges embedding sustainability into strategy, decision-making and performance measurement.

BDO's Global Sustainability Survey 2026 shows organisations understand the importance of sustainability, but need stronger leadership, clearer ownership and better data to turn ambition into measurable outcomes.


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What's inside the report?

  • Global priorities: Understand why governance and ethical business practices rank as the leading sustainability priority, and where organisations are focusing their efforts.
  • Asia Pacific insights: See where organisations need the most support, including compliance, strategy and sustainability data and reporting.
  • Australian context: Consider how mandatory climate-related financial disclosures are shaping expectations for governance, data, controls, board oversight and assurance readiness.
  • Implementation guidance: Identify actions to strengthen strategy, data and reporting capability, stakeholder engagement, governance and organisational ownership.

Key findings

43%
of organisations identified measuring and tracking sustainability impact as their biggest challenge.

96%
of organisations across Europe, Asia Pacific and Latin America & Caribbean ranked governance and ethical business practices among their highest sustainability priorities.

Download the full report to understand the findings and identify the areas that may require greater focus in your organisation.

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Key regional insights - Asia Pacific

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Strong engagement, uneven integration

Stakeholder engagement is growing across Asia Pacific, but sustainability is not yet consistently embedded into governance, decision-making, and organisational planning.

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High demand for support

89.8% of organisations need support with compliance, and 84.6% need support with strategy, sustainability data and reporting.

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Strategy remains the missing link

Strategy remains the weakest area across the region, highlighting the challenge of embedding sustainability into corporate decision-making, business planning or long-term value creation.

What’s next for your organisation?

The findings suggest organisations looking to strengthen sustainability maturity should focus on three key areas:

  1. Strategy and governance 
    Embed sustainability into business planning, decision-making and accountability.
  2. Data and reporting
    Build reliable data, reporting processes and performance measures.
  3. Capability and ownership
    Clarify responsibilities and build sustainability capability beyond specialist teams.

The report explores these themes in more detail, with global findings, Asia Pacific insights and other recommendations to help organisation’s strengthen their sustainability approach.

Looking for practical tools and resources?

Visit our Sustainability Resources Hub for insights, tools, articles and webinars covering sustainability strategy, governance, reporting and disclosure readiness.