Top Takeaways from the UNGC-Accenture 2025 CEO Study
Every year the United Nations Global Compact (UNGC), in partnership with Accenture, surveys nearly 2000 CEOs from around the world, taking global business leadership’s temperature on major topics related to sustainability. Released in September just ahead of NYC Climate Week, the UN General Assembly, and the UNGC Network USA’s Annual Summit, the UNGC-Accenture 2025 CEO Study “coalesces perspectives to analyze key developments and emerging trends in sustainability.” As a UNGC member company and roundtable participant at the Summit where the study was presented, we’re sharing our key takeaways drawn from the intersection of business sentiments, corporate responsibility, and effective sustainability strategy.
"For all those ready and willing to lead the world through these troubled times”
Designed to serve as an “extensive review of the advancing corporate sustainability movement aimed at accelerating progress for the UN Sustainable Development Goals,” the 2025 CEO Study opens with United Nations Secretary-General António Guterres encouraging global businesses to step up and lead in all the ways we know matter — especially during “these troubled times.” Stated in March 2025 during remarks made for the Petersberg Climate Dialogue, Guterres speaks directly to one of the major findings of the 2025 CEO Study — that while the business case for embracing ambitious sustainability goals is overwhelming, now leaders are choosing to talk about sustainability less.
The study reveals that 88% of CEOs say the business case for sustainability is stronger than five years ago, and 99% will maintain or expand commitments (pg. 3). Yet only around half of CEOs feel “very comfortable” communicating progress (pg. 3). Notably, sustainability mentions on earnings calls have dropped by about 45% since 2021, but 92% of CEOs agree that “strong global governance and policy alignment is ‘critical’ or ‘important’ to achieving the global sustainability agenda,” says the study (pg. 3).
Such reticence to discuss or mention sustainability aligns with the recent trend of “greenhushing” — when companies fear the increased scrutiny and possible reputational damage for being perceived as not doing enough to promote sustainable practices or for only performatively subscribing to climate action, to name a few common instances.
And while greenhushing is real, it’s also solvable. The CEO Study signals that companies need credible, audit-ready evidence across their value chains grounded in measurable, verifiable results — which matter far more to consumers and investors than slogans. Third-party assurance, for example, reduces greenhushing risk because it arms companies with evidence vetted through an independent and transparent verification process. When assured by a third party, environmental outcomes and claims become a powerful tool supporting meaningful contributions and effective corporate communications.
Compliance opens the door to growth
The study validates buyers’ urgent need for trusted measurement, verification, and due diligence at product and supplier level. Companies seeking to ensure compliance, claim credibility, and data defensibility will have the greatest access to markets. With said markets rapidly evolving under the pressures of complex and significant international environmental regulations like the European Union’s Corporate Sustainability Reporting Directive (CSRD) and the EU Deforestation Regulation (EUDR), however, companies must be willing to lead despite regulatory fluctuations. If they haven’t already, companies should consider countering indecision and uncertainty by expanding product circularity claims and scope 3 greenhouse gas emissions reporting and verification as these map onto many existing and emerging regulatory requirements.
Standardized sustainability disclosures and reporting frameworks, such as the International Sustainability Standards Board (ISSB), Taskforce on Climate-Related Financial Disclosures (TCFD), and Global Reporting Initiative (GRI), continue to gain prominence. Accordingly, 95% of CEOs say regulatory compliance is a leading priority, and 84% report they’re preparing for upcoming rules (pg. 53). Again, these findings show that companies with audit-ready data, supply chain due diligence, and defensible product claims will be most likely to win and keep or enhance market access.
Customers are steering the agenda
60% of CEOs rank customer demand among their top three drivers for sustainability initiatives; four in ten say consumers will be the single biggest influence over the next five years (pg. 41). Circularity is rising with 73% of CEOs prioritizing it (pg. 55). Leaders stress product life cycle stewardship and value chain collaboration to meet buyers’ increasing demands for recycled content and low carbon products.
Understandably, buyers in this era are often hindered when procurement policies reject products for lack of proof or when circular claims are under-documented or non-verifiable. Linking sustainability to performance and price represents a solid approach, while verifying circular and low-carbon attributes helps remove buyer friction.
Supply chains decide winners
97-98% of CEOs expect to achieve sustainability progress through industry and value chain collaboration (pg. 39), and 75% are actively building responsible supply chains (pg. 23). Whether to meet the legal requirements of environmental regulations or to align with voluntary frameworks such as the UN’s Sustainable Development Goals, forward-thinking CEOs are mobilizing strategies to counter concerns regarding international trade shifts, inflation, and unanticipated climate events like flooding or wildfires.
With increased demands for supply chain transparency, CEOs can leverage supplier verification and product level substantiation to differentiate their products and services while also maintaining necessary regulatory compliance.
Taking note
While environmental regulations and supply chain efficiency are leading drivers for streamlining company sustainability initiatives, the CEO Study emphasizes an important distinction between companies that succeed and those that continue to struggle against sustainability expectations: that sustainability must become a core component of a company’s mission, values, and strategy — “not an appendage,” adds Alejandro Simón, CEO of Sancor Seguros Group. Now is the time to take full advantage of accredited audits and certifications that provide critical evidence companies need to demonstrate human rights due diligence (HRDD) in practice — verifying policies, assessing labor and community impacts, and validating corrective actions.
For over 40 years, SCS has served as a trusted partner for clients seeking audit-ready data to meet due diligence obligations and strengthen responsible sourcing programs. Our global teams audit against 70+ standards that assess human rights, which makes up almost half of our portfolio. Engaging third-party assurance and sustainability certifications that hold company operations to transparent and verifiable standards is one of the fastest, lowest risk pathways to secure HRDD-ready proof that unlocks regulatory readiness and customer trust.
