Sustainability integration reaches new high among companies

According to the EY Sustainability Barometer 2026, 61 percent of surveyed companies have fully integrated sustainability into their corporate strategies, up from 51 percent in 2025. Despite this integration, cost pressure remains the primary obstacle for 49 percent of businesses, followed by regulatory requirements at 44 percent.

Key drivers for these initiatives include corporate headquarters mandates (87 percent), legal and regulatory requirements (86 percent), and the personal convictions of decision-makers (81 percent). While changes in the Omnibus procedure mean 32 percent of companies are no longer subject to CSRD reporting mandates, 44 percent intend to collect and report sustainability data voluntarily to meet the demands of banks, investors, and major business partners.

Sustainability is increasingly becoming a competitive factor in the global economy. Companies are being judged on energy and raw material efficiency, supply chain resilience, and CO2 intensity. While low-emission production requires significant investment in infrastructure and new processes, it can facilitate market access and lower long-term energy costs. Furthermore, financial institutions are placing greater emphasis on measurable goals and credible transition plans when evaluating companies.