Insight #4
Sustainability leaders are driving compliance and strategy, but it remains a cross-functional effort
Key Finding
89% of organisations have executive or senior leadership overseeing sustainability strategies.
Leadership driving sustainability efforts under EU CSRD
Most organisations report that sustainability leaders have a direct line to the CEO
This highlights the criticality of meeting EU CSRD requirements.
While the Sustainability department typically manages the budget, many organisations involve finance, EHS, and operations—reflecting the cross-functional approach often adopted to meet the complex reporting and compliance demands of EU CSRD.
EU CSRD responsibility and oversight
A senior leader with specific sustainability responsibility
Our board or CEO has explicit oversight and accountability for sustainability
A dedicated individual or team reports to a director or VP
Sustainability is being added to existing responsibilities
Boards and executive leadership driving accountability
Sustainability has gained increasing attention from boards and executive leaders. This suggests many are recognising the potential for innovation, growth, and improved brand equity through their sustainability strategies.
Key stakeholders driving accountability for sustainability strategies and compliance
Senior leader at the VP or C-level
Board members
Department head
Investors
