Research Report
Rethinking Sustainability in Corporate America
Synthesized insights from senior sustainability executives reveal how U.S. companies are navigating local and global sustainability challenges, with actionable strategies to drive resilience and innovation in 2025 and beyond.
read the forewords
Click below to read a statement from Mr. Sunil (Sunny) A. Misser, CEO of AccountAbility, and a guest insight by Mr. Michael Colarossi, Head of Enterprise Sustainability at Avery Dennison.
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CEO Statement
Mr. Sunil (Sunny) A. Misser
CEO, AccountAbility
At a time of global uncertainty and rising stakeholder expectations, sustainability must be embedded at the core of business strategy to drive long-term value, resilience, and leadership — and AccountAbility is committed to helping organizations navigate and lead this essential transformation.
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Leadership Insight
Mr. Michael Colarossi
Head of Enterprise Sustainability, Avery Dennison
Sustainability is evolving from high-level ambition to strategic, value-driven execution, and companies must embed it deeply into operations to create long-term business resilience, meet stakeholder expectations, and lead through proactive, tangible action.
Rethinking Sustainability in corporate america
Executive Summary
Over the last decade, American corporations have significantly expanded their sustainability initiatives—mitigating risks, establishing reporting mechanisms, and integrating ESG considerations into their business strategy. Yet, in 2025, corporate sustainability is at a crossroads and the way forward is clouded in uncertainty.
While companies remain committed to long-term sustainability goals, shifting U.S. political dynamics, intensifying European regulations, and reactive global policy-making are forcing a recalibration of strategy and communications.
The report, Rethinking Sustainability in Corporate America – 2025, synthesizes independent research and insights from over 30 in-depth interviews and multiple conversations with senior sustainability executives who represent a range of industries, sectors, and company structures — including U.S.-based corporations and global enterprises with major operations in America.
Through these conversations, five prevailing themes emerged:
1. THE TRUMP TEST
While political shifts have not halted sustainability efforts, they have reshaped external messaging and stakeholder engagement. Companies are focusing on material issues and further aligning sustainability initiatives with business needs to maintain resilience amid regulatory uncertainty.
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2. tHE bRUSSELS eFFECT
Compliance with the Corporate Sustainability Reporting Directive (CSRD) and EU regulatory frameworks pose significant cost and resource burdens, but they nonetheless are seen as a pathway towards global standardization. U.S. companies with European operations continue to heavily invest in reporting resources and legal teams to meet these stringent standards.
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3. fROM SIDELINE TO BOTTOM LINE
From Sideline to Bottom Line – Sustainability functions are expected to drive financial value, reflecting and requiring comprehensive business integration. Companies embedding sustainability within their core business strategy are unlocking greater value through innovation and operational efficiency.
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4. The supply chain black box
Companies struggle to measure Scope 3 emissions and comply with global Supply Chain mandates. Despite increasing investor and regulatory pressure, supply chain data and information remain inconsistent and difficult to verify.
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5. green finance, red tape
Access to sustainable finance remains limited due to shifting government incentives and wide-ranging investor expectations. Companies must navigate a labyrinth of requirements to unlock green funding and investment opportunities.
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Interestingly enough...
Three anticipated disruptors were found to be red herrings: AI, Deglobalization, and Biodiversity did not emerge as top priorities, reflecting a more immediate prioritization of regulatory and financial pressures.
Artificial Intelligence (AI) is not driving sustainability yet
Despite the buzz and significant global investment in AI across all industries, no participants mentioned integrating AI as a core tenet of their sustainability strategy. Once prompted, participants expressed enthusiasm about integrating AI, particularly for data management activities and projection modeling, pending further development and maturity of the technology in the future.
Strategies remain global, even in a world of isolationism
Depending on their geographic footprint, companies are working to decide whether sustainability reporting should take place at the subsidiary or parent level. However, almost all participants reaffirmed their commitment to a single, globally guided sustainability strategy, regardless of their local reporting obligations.
Nature and biodiversity loss are not top of mind
Despite the recent launch of the Taskforce on Nature-related Financial Disclosures (TNFD), and rising awareness of biodiversity loss and nature disruption as significant environmental threats, participants did not describe these topics as central focal points. Some participants acknowledged that while these topics are essential, others, such as geopolitics, governance, and regulatory requirements, have taken precedence due to greater urgency.
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About accountability
Established in 1995, AccountAbility is a leading global consulting and standards firm dedicated to advancing the sustainability and ESG agenda. The firm works with businesses, investors, governments, and multilateral organizations to improve sustainability performance, drive innovation, and create lasting impact.
Operating as a Public Benefit Corporation (PBC), AccountAbility has a global presence with offices in New York, London, Riyadh, and Dubai. The firm has been recognized by the Financial Times, Forbes, and Capital Finance International for its excellence in sustainability, strategy, and governance and its website is archived by the United States Library of Congress.