"Rethinking Sustainability in Corporate America – 2025" captures first-hand insights from executives leading sustainability and ESG at top companies.
NEW YORK, May 8, 2025 -- A new report by AccountAbility, a globally recognized Consulting, Standards, and Research firm, examines the trends shaping business and sustainability at a pivotal time in American politics and for the global economy.
The report, Rethinking Sustainability in Corporate America – 2025, synthesizes independent research and insights from over 30 in-depth interviews with senior sustainability executives across industries — including U.S.-based corporations and global enterprises with major U.S. operations.
These perspectives highlight significant shifts in corporate sustainability, with a growing focus on integrating strategy across business functions.
AccountAbility's research surfaced five key themes shaping the current landscape:
- The Trump Test – While domestic political dynamics haven't halted sustainability efforts, they have reshaped internal and external messaging. Over two-thirds of interviewed executives remain committed to their strategies, though almost half say they will change how they're communicated.
- The Brussels Effect – Compliance with the Corporate Sustainability Reporting Directive (CSRD) and EU regulations poses resource burdens, but is seen as a path to global standardization. Nearly 90% of executives are preparing for CSRD.
- From Sideline to Bottom Line – Sustainability functions are expected to drive financial value and require deep business integration. Companies embedding sustainability into core strategy are unlocking value through innovation and efficiency.
- The Supply Chain Black Box – Companies face challenges measuring Scope 3 emissions and meeting global supply chain mandates, as data remains inconsistent and hard to verify despite rising investor and regulatory pressure.
- Green Finance, Red Tape – Access to sustainable finance is limited by shifting incentives and diverse investor expectations. Companies must navigate complex requirements to unlock green funding.
The report emphasizes how companies are moving beyond compliance and positioning sustainability as a true business driver — innovating across functions and responding proactively to regulatory and market forces. Those that integrate sustainability into core strategy — adapting to political shifts, regulatory change, and financial pressures — will be best positioned to capture new opportunities for growth, impact, and leadership in an increasingly complex global economy.
"The sustainability landscape in the U.S. has undergone a profound transformation," said Mr. Sunil (Sunny) A. Misser, CEO of AccountAbility. "Leaders today find themselves navigating regulatory changes, geopolitical tensions, economic headwinds, and increasing societal expectations. The conversation is no longer about whether sustainability matters — it's about how to embed it strategically to create lasting value."
About AccountAbility
Established in 1995, AccountAbility is a leading global consulting and standards firm dedicated to advancing the sustainability agenda. The firm works with businesses, investors, governments, and multilateral organizations to improve sustainability performance, drive innovation, and create lasting impact.
Operating as a Public Benefit Corporation, AccountAbility has a global presence with offices in New York, London, Riyadh, and Dubai. The firm is recognized by the Financial Times, Forbes, and Capital Finance International for its excellence in sustainability, strategy, and governance and its website is archived by the United States Library of Congress.
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