‍New York and London (May 2025) – A new report by AccountAbility, a globally recognized Advisory Services, Standards, and Research firm, examines the trends shaping business and sustainability at a pivotal time in American politics, and, more broadly, for the U.S. and world economies.

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.

These perspectives, along with additional independent research, highlight significant shifts in corporate sustainability, with a growing focus on integrating sustainability strategy across business functions. Moreover, the report shows how corporate enterprises increasingly expect the sustainability function to deliver measurable business value, build resilience, and foster innovation.

AccountAbility’s research surfaced five key themes shaping the current landscape:

1. ‍The Trump Test – While domestic political dynamics have not halted sustainability efforts, they have reshaped external (and internal) messaging. Even though over two-thirds of interviewed executives remain committed to their sustainability strategy, almost half say they will change how it’s communicated.
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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. In fact, nearly 90% of executives interviewed are currently preparing for CSRD.
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3. 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 remains 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.

As the sustainability landscape rapidly evolves, the report emphasizes that leading organizations are moving beyond compliance and positioning sustainability as a true business driver — innovating across functions, strengthening resilience, and responding proactively to regulatory and market forces.

"The sustainability landscape in the U.S. has undergone a profound transformation," said Mr. Sunil (Sunny) A. Misser, CEO of AccountAbility. "Leaders today find themselves navigating regulatory changes, geopolitical tensions, economic headwinds, and increasing societal expectations. The conversation is no longer about whether sustainability matters — it’s about how to embed it strategically to create lasting value.

“AccountAbility has operated at the forefront of advancing the global sustainability agenda for more than three decades, earning the trust of organizations through the credibility, rigor, and impact of our work,” Mr. Misser stated. “Independent, rigorous research is central to our mission, and this report reflects that commitment. As sustainability challenges grow more complex and multi-dimensional, we remain dedicated to helping organizations lead with purpose, engage transparently, and deliver measurable outcomes."

Rethinking Sustainability in Corporate America – 2025 makes clear that forward-thinking companies see sustainability not as a siloed operation or a “nice to have,” but, instead, as a competitive advantage. Those that integrate sustainability at the core of their strategy — adapting to political shifts, regulatory change, and financial pressures — will be best positioned to capture new opportunities for growth, impact, and leadership in an increasingly complex global economy.

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.