Only 37 percent of organizations worldwide are deeply integrating sustainability into their decisions despite two-thirds recognizing its importance for commercial success, found a recent report.
The study, titled “The Sustainability Value Triangle,” was conducted by a coalition of research and corporate partners, including GlobeScan, Salesforce, Accounting for Sustainability, SustainableIT.org, and the ERM Sustainability Institute.
The report surveyed 320 business leaders across finance, IT and sustainability functions globally.
Sustainability Integration Lagging
While the business case for sustainability remains strong, the report finds a persistent gap in its integration.
Advanced Integrators — companies that embed sustainability into their core strategy — report significantly higher returns on sales growth, cost efficiency, and stakeholder relations.
However, most firms remain in the “less-advanced integrator” category, limiting the potential benefits of sustainability initiatives.
“Sustainability is still often seen as a compliance requirement rather than a driver of value creation,” the report states.
Only 44 percent of respondents believe sustainability reporting fosters meaningful collaboration, while 42 percent see it as a bureaucratic exercise with little impact on business value.
Finance, IT and Sustainability as a Critical Trio
The report identifies finance, IT, and sustainability functions as the “Sustainability Value Triangle,” essential for aligning sustainability efforts with business strategy.
Despite their importance, knowledge gaps persist, with fewer than a third of finance and IT leaders confident in their understanding of sustainability.
Advanced integrators stand out by leveraging high-quality sustainability data. Half report access to robust data systems, compared to just 18 percent of Less-advanced Integrators.
Companies that successfully integrate sustainability also tend to have stronger cross-functional collaboration, particularly between finance and sustainability teams.
AI Adoption Slow but Promising
Artificial intelligence is expected to grow in sustainability integration, but adoption remains sluggish. Only 6 percent of business leaders believe AI has delivered significant sustainability value, though 50 percent expect it to become more impactful in the next two years.
IT leaders see AI’s potential in improving sustainability data management and scenario planning, but finance executives remain skeptical of its immediate benefits.
The report suggests that greater collaboration between IT and sustainability teams could accelerate AI-driven sustainability innovations.
Challenges and the Path Forward
Among the top barriers to sustainability integration are resource constraints, short-term financial priorities and skepticism about sustainability as a value driver.
However, advanced integrators demonstrate that businesses can overcome these challenges by aligning incentives, improving data accessibility, and embedding sustainability into financial decision-making.
The report calls for businesses to move beyond surface-level sustainability commitments and foster deeper collaboration between finance, IT and sustainability teams. “The organizations that successfully integrate sustainability are those that treat it not as a cost but as a strategic advantage,” it concludes.
