Organisations across Belgium, the Netherlands, and Luxembourg are entering a critical phase in their sustainability journey. The Sustainability Action Barometer 2026, developed by Tata Consultancy Services in collaboration with Nyenrode Business Universiteit, captures how leading enterprises are moving from ambition to execution — and what it will take to scale impact in the years ahead.
Drawing on 100+ senior sustainability decision-makers and 19 executive interviews, the Barometer provides an evidence-based view of how companies are navigating climate ambition, regulatory shifts, supply chain challenges, digital disruption, and the rise of AI as a sustainability accelerator.
Despite ambition, no organisation has met its Scope 3 targets, which encompass the indirect emissions generated across the value chain—from suppliers and logistics to product use and end of life—where supplier transparency, data reliability, and downstream integration continue to be major bottlenecks.
Organisations expect sustainability to become a top strategic priority by 2028, driven by regulation, competitiveness, and stakeholder expectations. Yet, maturity remains uneven, with Scope 3, reporting depth, and governance integration still lagging.
While alignment with International Sustainability Standards Board/European Sustainability Reporting Standards (ISSB/ESRS), Task Force on Climate-related Financial Disclosures (TCFD), and Global Reporting Initiatives (GRI) is high, advanced reporting areas like financed emissions and climate-linked remuneration remain underdeveloped. This gap limits investor confidence and slows capital allocation.
A combined 83% of organisations report positive ROI from sustainability initiatives — transforming sustainability from a compliance obligation into a core value driver. Competitive advantage is visible across efficiency, growth, and brand relevance.
AI is reshaping sustainability execution — from carbon accounting to digital twins and lifecycle modelling. But adoption is still early, with only 12% scaling AI use cases across the enterprise. Energy consumption and incomplete data remain barriers.
Policy instability, uncertainty in incentives, and global trade shifts are slowing investment and making long-term planning harder, especially for net-zero commitments and supply chain strategy.
This report introduces the Twin Transformation Advantage Framework, mapping four organisational archetypes and identifying the capabilities required to lead the next decade of value creation.
Dive into the full findings, analysis, and recommendations of the Sustainability Action Barometer 2026, and discover how your organisation can accelerate sustainable, resilient, and digitally enabled growth.
