The business case for sustainability is becoming an increasingly pressing issue, and our recent report, Sustainability Value Triangle, explores where sustainability is driving value today and how companies can enhance it.
Based on a survey of 320 senior executives conducted in partnership with Accounting for Sustainability (A4S), SustainableIT.org, the ERM Sustainability Institute, and Salesforce, our research finds that companies that have integrated sustainability into their business operations deliver significantly more value than those that have not.
The survey results show that companies that say that sustainability considerations are very integrated into the core of their organizations are significantly more likely than those with less integration to perceive strong sustainability value creation in key areas such as innovation, sales growth, cost reduction and efficiencies, and investment attraction.
So, what is the key to successful sustainability integration and, in turn, value creation? Our research highlights one critical differentiator: highly integrated companies foster stronger collaboration among finance, IT, and sustainability teams. This Sustainability Value Triangle enables them to identify the biggest opportunities, quantify financial impact, and automate the collection of meaningful data for informed decision-making.
WHAT DOES THIS MEAN?
Organizations have significant potential to enhance performance by strengthening the integration of finance, IT, and sustainability functions. As regulations on mandatory reporting have encouraged these teams to work more closely together in recent years, this collaboration has become even more essential. However, with regulatory landscapes shifting – such as the US scaling back reporting requirements while the EU considers reducing disclosure volumes – companies must reassess what collaborations truly drives value versus what is purely compliance-driven.
Notably, our research found that companies with strong sustainability integration are more likely to view reporting requirements as catalysts for valuable collaboration. Their strategic approach offers a blueprint for others looking to turn compliance into a driver of business value.
Survey Question: Please rate how much value each of the following sustainability actions is delivering for your organization.
Source: Sustainability Value Triangle report, Accounting for Sustainability (A4S), SustainableIT.org, the ERM Sustainability Institute, GlobeScan, and Salesforce (survey of 320 senior executives globally from November 2024 – January 2025)
