Modern businesses have made sustainability a boardroom priority, yet many continue to struggle to convert ambitious climate targets into measurable commercial returns.
According to new research from SE Advisory Services and the IESE Business School, the biggest opportunities increasingly lie in the way companies manage energy, industrial operations and investment decisions.
The organisations' 2026 Executive Report argues that while businesses have access to more sustainability data than ever before, many still fail to turn those insights into financial value.
Instead, meaningful returns come when decarbonisation strategies are embedded across operational, financial and risk management functions, allowing energy performance and sustainability metrics to influence everyday business decisions.
The report also draws on discussions from the CSO Circle, convened by IESE's Institute for Sustainability Leadership, where executives concluded that organisations need to move beyond reporting and use sustainability data to guide investment, improve operational performance and strengthen long-term resilience.
