Companies Are Making Hard Choices on Sustainability Commitments

Bar chart showing which sustainability commitments are most at risk of being scaled back according to sustainability professionals at large companies. DEI-related commitments are highest, followed by public advocacy on sustainability policy and supply chain requirements, with fewer than one in four saying their companies will maintain all commitments.

Key Takeaways

  • Widespread risk of rollback: Among sustainability professionals at large companies, over seven in ten (71%) say at least one of their corporate commitments is at risk of being scaled back, pointing to growing pressure on sustainability agendas.
  • DEI most exposed: Diversity, equity, and inclusion commitments are most frequently identified as at risk, followed by public advocacy, with supply chain and climate-related efforts also under pressure.
  • More focused agendas: Only about one in four (24%) expect all commitments to be maintained, signaling a shift toward a smaller set of priorities.

In a More Focused Phase, Companies Are Making Hard Choices on Sustainability Commitments

New research from BSR and GlobeScan suggests that, from the perspective of sustainability professionals at large companies, corporate sustainability is entering a more constrained and selective phase. A clear majority of respondents report that one or more of their company’s sustainability commitments are at risk of being scaled back. These findings reflect the views of corporate sustainability professionals working at companies with more than $1 billion in annual revenue, offering an informed view of how sustainability strategies are evolving inside large organizations.  

As regulatory pressure has increased and traditional business drivers of sustainability efforts have weakened relative to a decade ago, companies appear to be reassessing not only why they pursue sustainability, but also how much they can realistically sustain. The result is a tightening of scope, where 71 percent of sustainability professionals surveyed say that one or more sustainability commitments are at risk of being scaled back at their companies. By contrast, only a minority of respondents (24%) expect that all current commitments will be maintained. Sustainability professionals most often point to DEI-related commitments as being at risk of rollback (44%), followed by public advocacy on sustainability policy (23%). Supply chain requirements and climate transition investments are flagged less frequently, along with nature and biodiversity commitments and human rights due diligence, as areas that risk being scaled back. 

WHAT DOES THIS MEAN?

The findings suggest that many companies are moving from expanding sustainability agendas to prioritizing a smaller set of commitments. Faced with tighter resources, increasing regulatory demands, and growing pressure to demonstrate business value, sustainability teams are becoming more selective in where they invest time and effort.

As sustainability enters this more pragmatic phase, success will increasingly depend on integrating these priorities more deeply into core business strategy and operations. Organizations will need to clearly demonstrate how sustainability contributes to performance, resilience, and growth, while delivering measurable outcomes that build internal and external confidence. Companies that can embed sustainability in core decision-making and translate commitments into tangible results will be best positioned to maintain momentum, secure ongoing investment, and strengthen stakeholder support.

To find out more about how large companies are shifting from ambition to implementation, the GlobeScan BSR State of Sustainable Business 2026 report provides a snapshot of how corporate sustainability is evolving today based on insights from 124 senior sustainability professionals at large global companies.

How This Insight Was Generated: This analysis draws on an online survey conducted by GlobeScan and BSR in April and May 2026 among 124 corporate sustainability professionals working at companies with annual revenue of $1 billion or more, spanning sectors, regions, and seniority levels.  

Survey Question: Which, if any, of your company’s sustainability commitments and actions have been most at risk of being scaled back?

Headquarters represented: North America, Europe, and Other regions.