Businesses are using sustainability data to guide cost, risk, procurement, supply-chain and investment decisions, with AI accelerating progress as sustainability becomes central to resilience, performance and long-term growth.

The standard business approach to sustainability has shifted worldwide, as the pressure from tougher economic, geopolitical, climate, and regulatory conditions calls for a reframing of organizational sustainability; the focus is now on cost control, revenue protection, resilience planning, and enterprise value. Together, Sweep and Capgemini set out to understand what this reframing looks like in practice.

This is the second edition of this report, following the first Sweep study in 2024. 

Download the full report here

The Sustainability in Action 2026 report draws on insights from 1,000 senior sustainability leaders across five sectors: energy, life sciences, manufacturing, retail, and transportation. The respondents span six markets: DACH, the Nordics, the UK, the US, and France.

The report examines where value is already being created, where AI is changing the speed and scope of sustainability decision-making, why data trust remains essential, and why ownership of ESG strategy is still too fragmented to capture the value organizations know is there.

“Sustainability is being reframed, with a shift from reporting to resilience. With supply chains facing growing pressures, organizations need visibility, trust, and speed in their decision-making. AI can deliver that advantage, but only on a foundation of reliable data that connects the entire value chain.”

Cyril Garcia, Global head of Sustainability Services, Corporate Responsibility and Group Accelerators

The report reveals a number of key findings that include the following:

  • Sustainability has become a durable value driver, and the cost of ignoring it now shows on the profit and loss (P&L). 
    94% of organizations have experienced financial loss from climate-related supply chain disruption in the past 24 months.
  • AI has compressed the time between signal and decision, but governance is trailing behind.
    • AI is now used for data collection (44%), data calculation and analysis (45%), and decision making and strategy (44%).
    • Only 40% of organizations have a formal corporate AI governance framework, and 39% have clear policies on AI use and accountability.
  • Data trust and availability have become the main constraint.
    79% say their sustainability data is insufficient to inform strategy today, up from 53% in 2024.
  • Sustainability is embedded into every function, but clear accountability is harder to find.
    45% still silo ESG data accountability in a single sustainability team; 46% report it as cross-functional.
  • Organizations still face gaps in achieving effective ESG data management at scale.
    The three biggest infrastructure barriers are limited system integration (34%), scaling across geographies (34%) and incomplete Scope 3 or supplier data (31%). 

Sustainability in Action 2026: The new rules of business resilience has been specially designed for sustainability managers, Chief Sustainability Officers, and the broader C-suite involved in building a new blueprint for resilience.