Sustainability firmly on track, execution remains the main challenge

Sustainability has firmly moved to the core of corporate strategy for large organizations in the Benelux. At the same time, translating ambition into execution remains challenging, particularly within international supply chains. This is shown by the first Sustainability Action Barometer 2026 (SAB) by Nyenrode Business University and Tata Consultancy Services.

Sustainability becomes a strategic top priority

The research shows that sustainability now plays a central role in strategic decision-making. Today, 53 percent of surveyed executives consider sustainability a strategic top priority, and within two years this figure is expected to rise to 83 percent. This marks a clear shift: whereas sustainability was previously approached mainly from a compliance and reporting perspective, it is increasingly seen as an integral driver of value creation, innovation, and long-term resilience.

From ambition to execution: where challenges arise

At the same time, the barometer reveals that execution is lagging behind ambition. Companies face significant challenges in translating strategic goals into day-to-day operations. In particular, the complexity of international supply chains, the lack of sector-wide standards, inconsistent government policies, and geopolitical uncertainty are slowing progress. Leadership and decision-making also play a crucial role, as many organizations are still searching for ways to structurally embed sustainability into governance models and operational management, rather than treating it as a collection of isolated initiatives.

The ‘twin transformation’: technology as an enabler

A central theme of the Sustainability Action Barometer is the so-called ‘twin transformation’: the close interconnection between digital transformation and sustainability. Technology proves to be essential in meeting growing ESG requirements, enabling reliable data, transparent reporting, and real-time insight into complex, data-intensive supply chains.

According to Prof. Dr. Désirée van Gorp of Nyenrode Business University, this is a key lever for progress: “Many organizations have clearly defined their sustainability ambitions, but still struggle to translate them into everyday practice. Governance, reliable data, consistent government policy, leadership, and collaboration across ecosystems are decisive success factors.”

Progress is visible, but scaling remains difficult

The barometer shows that more organizations are moving from intent to action. In several sectors, a clear frontrunner group is emerging that actively links sustainability with digitalization and circularity, enabling faster progress and tangible results. However, the gap between participation and true scaling remains significant.

Collaboration as a prerequisite for success

According to Kiran Gupta, Global Head of Sustainability Services at TCS, the next phase requires collective action: “The strategic intent is clearly there, but implementation remains the biggest challenge. Sustainability is not something any company can solve on its own. It requires closer cross-sector collaboration, robust KPIs, and stable policy frameworks. Data and technology play a pivotal role in this.”

A turning point for the Benelux

The findings of the Sustainability Action Barometer 2026 point to an important turning point. Sustainability is evolving from an obligation into a driver of value creation and competitive advantage. Organizations that invest now in strong governance, advanced data analytics, and genuine collaboration across the value chain are best positioned to make meaningful progress in the years ahead. For companies in the Benelux, the barometer serves as a clear guide: those who fully embrace the twin transformation today can lead the way and play an active role in shaping a sustainable and prosperous future.

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