Sustainability is entering a more demanding phase. For organisations across the Middle East, setting ambitions and establishing governance structures is increasingly only the starting point. The greater challenge is translating sustainability priorities into measurable outcomes, stronger decision-making and long-term business value.
BDO’s Sustainability Survey 2026 captures the views of 251 sustainability professionals and C-suite leaders across 41 countries, providing a global perspective on how organisations are progressing, where sustainability priorities are shifting and what continues to slow implementation.
The findings point to a notable evolution in organisational maturity. Governance structures, stakeholder engagement and internal sustainability capabilities are becoming more established. At the same time, many organisations continue to face challenges in converting these foundations into effective strategies, measurable impact and consistent execution.
For organisations operating in the Middle East and Africa, the findings also reveal a particularly strong focus on the use of natural resources, with 100% of respondents in the region identifying it as their leading sustainability priority.
Globally, 96% of respondents identified governance and ethical business practices as their top sustainability priority.
This reinforces the growing recognition that sustainability cannot operate as a standalone initiative. Effective governance, clear accountability and integration with wider business decision-making are essential if sustainability commitments are to translate into lasting organisational change.
However, 43% of respondents report difficulties measuring and tracking sustainability impact, making it the most prominent challenge identified in this year’s survey.
Without reliable measurement, organisations may struggle to evaluate progress, prioritise investment, respond effectively to stakeholder expectations or demonstrate the business case for sustainability initiatives.
Developing stronger data frameworks, performance indicators and reporting processes will therefore be critical to moving from sustainability activity to measurable sustainability performance.
In almost every area assessed, 75% or more of organisations indicated a need for support.
This reflects both the increasing complexity of sustainability requirements and the broad range of capabilities organisations must develop – from governance and strategy to reporting, data management, technology, stakeholder engagement and impact measurement.
For leadership teams, the question is increasingly not whether sustainability expertise is required, but where external support can generate the greatest impact and accelerate implementation.
Taken together, the findings suggest that organisations are moving beyond the initial stages of establishing sustainability frameworks. The next phase requires deeper integration with corporate strategy, stronger leadership ownership and better mechanisms for measuring outcomes.
For Middle East organisations, this provides an opportunity to assess existing sustainability programmes against global benchmarks, identify capability gaps and determine where sustainability can contribute more directly to resilience, operational performance and long-term value creation.
Whether your organisation is strengthening an established sustainability strategy or developing its capabilities, the survey provides practical insights into the priorities, maturity trends and implementation challenges shaping sustainability agendas worldwide.
Download BDO’s Sustainability Survey 2026 to explore the findings and benchmark your organisation’s sustainability journey against global and regional trends.
BDO’s Sustainability Survey 2026 captures the views of 251 sustainability professionals and C-suite leaders across 41 countries, providing a global perspective on how organisations are progressing, where sustainability priorities are shifting and what continues to slow implementation.
The findings point to a notable evolution in organisational maturity. Governance structures, stakeholder engagement and internal sustainability capabilities are becoming more established. At the same time, many organisations continue to face challenges in converting these foundations into effective strategies, measurable impact and consistent execution.
For organisations operating in the Middle East and Africa, the findings also reveal a particularly strong focus on the use of natural resources, with 100% of respondents in the region identifying it as their leading sustainability priority.
Governance remains at the centre of sustainability agendas
Governance and ethical business practices remain fundamental to credible sustainability strategies.Globally, 96% of respondents identified governance and ethical business practices as their top sustainability priority.
This reinforces the growing recognition that sustainability cannot operate as a standalone initiative. Effective governance, clear accountability and integration with wider business decision-making are essential if sustainability commitments are to translate into lasting organisational change.
Measuring sustainability impact remains a major challenge
As sustainability programmes mature, organisations are increasingly expected to demonstrate what their initiatives are actually achieving.However, 43% of respondents report difficulties measuring and tracking sustainability impact, making it the most prominent challenge identified in this year’s survey.
Without reliable measurement, organisations may struggle to evaluate progress, prioritise investment, respond effectively to stakeholder expectations or demonstrate the business case for sustainability initiatives.
Developing stronger data frameworks, performance indicators and reporting processes will therefore be critical to moving from sustainability activity to measurable sustainability performance.
Organisations continue to seek external sustainability expertise
Despite growing internal capabilities, the survey indicates that many organisations still require specialist support to advance their sustainability agendas.In almost every area assessed, 75% or more of organisations indicated a need for support.
This reflects both the increasing complexity of sustainability requirements and the broad range of capabilities organisations must develop – from governance and strategy to reporting, data management, technology, stakeholder engagement and impact measurement.
For leadership teams, the question is increasingly not whether sustainability expertise is required, but where external support can generate the greatest impact and accelerate implementation.
From sustainability initiatives to integrated strategy
The Sustainability Survey 2026 also examines regional differences in sustainability priorities and maturity, alongside the emerging role of artificial intelligence in addressing sustainability challenges.Taken together, the findings suggest that organisations are moving beyond the initial stages of establishing sustainability frameworks. The next phase requires deeper integration with corporate strategy, stronger leadership ownership and better mechanisms for measuring outcomes.
For Middle East organisations, this provides an opportunity to assess existing sustainability programmes against global benchmarks, identify capability gaps and determine where sustainability can contribute more directly to resilience, operational performance and long-term value creation.
Whether your organisation is strengthening an established sustainability strategy or developing its capabilities, the survey provides practical insights into the priorities, maturity trends and implementation challenges shaping sustainability agendas worldwide.
Download BDO’s Sustainability Survey 2026 to explore the findings and benchmark your organisation’s sustainability journey against global and regional trends.