 IN THE SPOTLIGHT
Toward 2030 Update 2026 - Accelerate Sustainability Transformation to Manage Uncertainty |
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👉 Six years after our initial report, this updated report demonstrates how companies can accelerate their environmental and social transformation to remain competitive in a context where only 35% of SDG targets are on track.
Facing the compounding crises of 2020-2025 (pandemic, climate emergency, debt, geopolitical fragmentation, rising inequality), customers, regulators, and investors demand rapid and measurable action on decarbonization, water resource management, deforestation, circularity, inclusive growth, and respect for human rights.
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 KSAPA INSIGHTS
ESG Investment: Applying a Total Cost of Ownership Lens |
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👉 Environmental, Social, and Governance (ESG) frameworks are under siege. From regulatory rollbacks to boardroom skepticism, critics question whether ESG delivers tangible returns or merely generates costly administrative burdens. This polarized debate obscures a more productive conversation: not whether ESG matters, but how companies can invest strategically in ESG capabilities that create genuine value. The answer lies in applying Total Cost of Ownership (TCO) thinking—a rigorous framework that evaluates both immediate expenditures and long-term value creation.
By adopting a TCO perspective, business leaders can navigate current headwinds while building ESG programs that deliver demonstrable competitive advantage rather than regulatory checkbox exercises ? Read on. |
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CEOs and Investors Double Down on Sustainability
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👉 The sustainability landscape has entered what industry leaders call an “era of pragmatism.” While headlines trumpet ESG backlash and political resistance, two landmark studies—Morgan Stanley’s Institutional Investors 2025 survey of 967 investors and the UN Global Compact-Accenture CEO Study featuring nearly 2,000 chief executives—reveal a strikingly different narrative unfolding in corporate boardrooms and investment committees.
99% of CEOs report they will maintain or expand their climate, environmental, and social commitments over the next two years.Simultaneously, 86% of asset owners plan to increase allocations to sustainable investments, while 79% of asset managers expect sustainable AUM growth. This represents not retreat, but strategic recalibration. What’s emerging is a paradox of progress. While 88% of both CEOs and investors believe the business case for sustainability has strengthened significantly over the past five years.
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Why Due Diligence Demands Real Dialogue
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👉 The regulatory landscape for corporate due diligence has shifted irreversibly. A growing constellation of national and regional laws already requires companies to identify, prevent, and address adverse human rights and environmental impact.
Across all these frameworks, one expectation stands out: meaningful stakeholder engagement. The OECD Business-Trade Union Roundtable confirms this engagement cannot be a mere formality. Companies that treat it as a tick-box exercise face regulatory, reputational, and operational risks they can no longer ignore.
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Thank you for being part of the Ksapa community!
Ksapa Team 
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Explore our areas of expertise!
Human Rights | Sustainability | Circularity |
Climate Change | Sustainable Finance & ESG | Impact
Please contact us. Share your ideas. All together, let us help create more resilient and inclusive societies.
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