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What’s important to the sustainability leader in 2026
Executive insights
Five trends shaping your corporate sustainability strategies
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Fuel gains, not just goals
Forward-looking companies treat sustainability not as a cost but as a catalyst for resilience and long-term value. As a sustainability leader, you may be embedding it into core business decisions—using data for sharper business intelligence, reporting with impact to build trust, and assessing energy demands that can strain infrastructure across your supply chain. With this mindset, your organization can capture growth while making real progress towards your net zero commitments.
In the spotlight
How AI is supercharging sustainability
As a sustainability leader, your mandate is clear: Demonstrate measurable returns while steering your organization toward resilience and long-term growth. The pressure is mounting—to move faster, with greater impact—and AI is helping you accomplish that. Six months into our 2025 AI predictions and AI is no longer just supporting sustainability. It’s becoming central to how you drive value amid shifting energy markets, grid capacity constraints, regulatory pressure, and rising consumer expectations.
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[1/3] of CEOs said GenAI has increased revenue and profitability over the last year
Where to focus in 2026
Sustainability
Managing energy demand and infrastructure projects
Surging energy demand is straining power grids and infrastructure, amplifying volatility, and putting pressure on your organization’s operations, costs, and margins. To stay ahead, diversify your energy portfolio with renewables, nuclear power, and other sources. Align capital investment decisions with emissions forecasting, energy sourcing, and equipment upgrades to modernize legacy systems and build an infrastructure program that places sustainability at every stage of the capital project life cycle from feasibility and procurement to construction and operations.
When you embed sustainability, technology, and analytics into how you design, build, and run your facilities, you can get more than efficiency. You can gain control, lower emissions, and create operations built for growth, reliability, and decarbonization.
Top insights
Energy
Sustainability News Brief
Your weekly go-to resource for hard-hitting perspectives on sustainability guiding your growth, cost savings, and tax credits.
Capital projects and infrastructure
A capital projects and infrastructure strategy that drives full value
Design, fund, and scale capital projects with confidence, turning ambition into measurable outcomes.
Operations
Formula 1®: Rewiring the future of race operations
Working with PwC, F1 is building a scalable, sustainable backbone for the future of race operations.
[Up to $2 trillion] The possible annual savings (at current energy prices) if reduction measures were to be taken by the end of this decade
Source: World Economic Forum in collaboration with PwC, Transforming energy demand
Supply chain
Build a resilient supply chain
Your supply chains are under pressure. Shifting tariffs, geopolitical tensions, and escalating climate risks are straining operations worldwide and most indirect emissions are generated in this value chain. Add in the rising demand for transparency and traceability and the case is clear. A modernized supply chain isn’t just a preference—it’s a business imperative.
Address the full picture. Turn scattered data into clear business insights, strengthen supplier relationships, and redesign operations that flex with change.
This means seeing risk from every angle, anticipating disruption before it hits, rethinking sourcing, and aligning product design to meet growing demand for sustainable goods. As a sustainability leader, you’re not just managing risk. You’re creating supply chains built to compete, evolve, and deliver.
Top insights
Operations and supply chain
The costs of delaying reinvention in operations and supply chains
How operations leaders are confronting rising costs, geopolitical shifts, and the urgent need to modernize legacy systems.
Sustainability
Sustainability News Brief
Your weekly go-to resource for hard-hitting perspectives on sustainability guiding your growth, cost savings, and tax credits.
Technology
American semiconductors: Rebuilding the US supply chain in a high-stakes world
A proactive tech-enabled sustainability strategy can help manage supply chain challenges.
[91%] of supply chain leaders say they’ll significantly shift their supply chain strategies because of US trade policy changes
Risk
Safeguard value at risk
Extreme weather events, geopolitics, and other factors put real value at risk. You’ve seen it—damaged infrastructure, strained power grids, disrupted supply chains. Yet too often, risk is still managed in silos.
It doesn’t have to be. With AI, satellite imagery, and geospatial data, you can see exactly where you’re most vulnerable and what to do about it. Model how climate risks ripple through your operations and test new site locations before you build. By connecting insight to action, sustainability becomes more than protection—it becomes a growth strategy.
Top insights
Climate
Geospatial climate intelligence
Identify and measure climate-related risks.
Climate
Climate risk: A hidden danger to your semiconductor supply
A third of the global semiconductor supply could be disrupted by accelerating climate change.
Sustainability
Value in motion
How AI, climate change, and geopolitical shifts are reconfiguring the global economy.
Sustainability
Sustainability News Brief
Need the latest insights on key sustainability issues? Find perspectives on energy demand, risk mitigation, cost savings, and tax credits.
[32%] of global semiconductor production will be reliant on copper supply vulnerable to climate risks by 2035
Regulation and compliance
Managing regulatory and data complexity
The EU CSRD and California’s climate disclosure laws mark a new era of regulation. They expand the sustainability data companies are required to collect, verify, and report—and each has its own scope, requirements, and deadlines. As sustainability reporting becomes part of the same rigor and discipline as financial reporting, you may be working hand-in-hand with your CFO or ESG controller to meet financial-grade standards.
That alignment matters. With more data at your fingertips—and technologies like AI to streamline reporting workflows, support audit readiness, and uncover insights—sustainability reporting can move beyond compliance. It becomes the foundation for strategic growth, smarter decision-making, and sustainable growth.
Top insights
Reporting
In search of sustainable value: The CSRD journey begins
Early analysis of 250 corporate sustainability statements.
Sustainability
Sustainability News Brief
Your weekly go-to resource for hard-hitting perspectives on sustainability guiding your growth, cost savings, and tax credits.
Reporting
Four advantages to obtaining independent ESG assurance
Build trust with your key stakeholders about the thoroughness of your sustainability disclosures.
[87%] of respondents say they continue to rely on spreadsheets for sustainability reporting to a very large, large, or moderate extent, potentially exposing their firms to regulatory risks
Tax
Unlock value from tax credits and incentives
The incentives landscape has shifted. The One Big Beautiful Bill Act shortened timelines and restructured many clean energy tax credits from the Inflation Reduction Act. The result? More complexity—and more difficulty qualifying. But there’s still meaningful value on the table.
If tax isn’t built into your sustainability strategy from the start, it’s a good time to make the connection. Early collaboration can reduce project costs by focusing on initiatives that meet the new requirements. Digital tools, including AI, can streamline compliance, simplify data collection and documentation, and make it easier to capture prevailing wage and apprenticeship credits.
Top insights
Tax
Navigating the energy credit landscape after H.R. 1
The One Big Beautiful Bill Act’s impact on clean energy credits.
Tax
How your company could increase the ROI of its sustainability strategy
Use technology to take advantage of billions of dollars of ESG tax incentives and credits.
Tax
Prevailing wage and apprenticeship services
Comply with prevailing wage and apprenticeship rules to increase the value of clean energy tax credits.
[5x] The potential increase in value of certain base tax credits if a company satisfies prevailing wage and apprenticeship rules
Source: PwC research
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