Deloitte study: despite uncertainty and legislative changes, sustainability continued to attract investment in 2025, especially in technology, and remains a priority in 2026 for companies globally
Despite uncertainty and dynamic legislative changes, sustainability continued to attract investment in 2025, particularly in technology, and remains a priority for 45% of global business leaders in 2026, almost at the same level as the adoption of technology and artificial intelligence (44%), according to the Deloitte study 2025 C-suite Sustainability Global Report. Respondents indicate that they feel less pressured take action on sustainability by almost all major stakeholder groups (stakeholders). These include regulators, which were the main source of pressure in 2022 for 77% of study participants, and decreased to 58% in 2025, board members (from 75% in 2022 to 60% in 2025), customers (from 75% to 57%), civil society and NGOs (from 72% to 57%), shareholders (from 71% to 58%) and employees (from 65% to 54%). Leaders also say that climate change they are a factor that influences them less short-term strategy and business operations than in previous years.
However, study participants say that current market conditions, such as economic uncertainty, or other priorities, such as the need to invest more in technology, have not caused them to stop investing in sustainability. No less than 83% of study participants said their organizations had grown investments in technologies aimed at supporting the area of sustainabilityand the majority (79%) either transform their business model or integrate sustainability considerations throughout the organization. Also, more than 80% of companies already use artificial intelligence (AI), and 16% of them plan to use AI in the next year to increase efficiency and reduce their carbon emissions (65%), to monitor data and indicators for reporting (58%), to reduce risks (53%), and to develop new and sustainable products and services (52%).
Similar to 2024, the implementation of technological solutions was among the actions most frequently mentioned (46%) by companies to achieve ESG goals (Environment, social, governance), followed by using SOME more sustainable materials (45%), monitoring and analysis environmental indicators (44%) and employee development specializing in sustainability topics (44%). Other actions include development of new sustainable products or services (44%), the purchase of renewable energy (42%) and the use of sustainability performance indicators in the remuneration of top management teams (36%).
“Although the pressure generated by the regulatory framework has eased, companies still feel the need to take action towards sustainability, as it is an aspect that remains relevant to customers, investors and employees, and represents a competitive advantage in the market. And the study proves its usefulness in this regard, providing a practical roadmap for implementing a set of sustainability actions, which can serve as a guide for companies to integrate sustainability considerations into strategy, operations and innovation, and highlights the wide variety of measurable benefits”, he declared Alexandru Reff, Country Managing Partner, Deloitte Romania and Moldova.
Regarding the effects of sustainability efforts, revenue generation (66%) is the most frequently mentioned benefit for business, followed by the advantages related to compliance with legislative requirements (61%), of those related to brand and reputation (60%), of risks and resilience (55%) and of cost reduction (55%). Technology solutions have become a key factor in streamlining processes and operations (55%) to support sustainability, in internal monitoring of data and sustainability performance (54%), monitoring supply chain environmental performance (53%), developing new sustainable products or services (52%) and reporting sustainability data externally (e.g. ESG reports, 49%).
“The Deloitte study shows that business leaders around the world continue to place climate change and sustainability among their strategic priorities. With the recent relaxation of regulations in the European Union, including Romania, business leaders have the opportunity to channel their resources and vision to convert sustainability from a compliance exercise into a true transformational tool for mid- and long-term value creation. Companies are prioritizing in-depth analysis of processes and operations, reviewing the supply chain sourcing and risk identification, which are critical steps to improving financial efficiency and resilience, and emerging technologies, including artificial intelligence, play a key role in implementing sustainability measures, which are increasingly driven by data analytics. In fact, most leaders see investments in new technologies as a complement to, rather than a competitor to, investments in sustainability, and 70% of them said the need to invest in AI and other technologies has also driven increased action of sustainability”, he declared Ovidiu Popescu, Partner, Deloitte Romania, Leader of energy practices and sustainability.
In terms of obstacles encountered in their sustainability efforts, relatively few study participants mentioned the costs (11%) or lack thereof the support offered by the policies (13%), indicating instead challenges in measuring environmental impact (22%) and focusing on short-term business requirements (21%).
In its fourth edition, the Deloitte study 2025 C-suite Sustainability Global Report was carried out in the row of fish 2,100 top executive leaders from 27 of countries from all continents on the current state of corporate sustainability transformation and how companies are addressing climate change.
Deloitte provides global audit, tax and legal advisory, consulting, financial advisory and risk management services to approximately 90% of the Fortune Global 500® companies and thousands of private sector companies. The firm's experts help deliver measurable and lasting results that help build confidence in the capital markets that enable companies to transform, thrive and pave the way for a stronger economy, a fairer society and a sustainable world. With a history of more than 180 years, Deloitte covers more than 150 countries and territories. Its objective is to create a visible impact in society with the help of approximately 470,000 professionals worldwide.
Deloitte Romania is one of the largest professional services firms in our country and offers, in cooperation with Reff & Asociații | Deloitte Legal, audit services, tax consulting, legal services, consulting and risk management, financial consulting, service solutions and technology consulting, as well as other related services, through 3,300 professionals.
To learn more about the global network of member firms, please visit Deloitte.ro.
Article supported by Deloitte Romania
