BDO Survey: CFOs Double Down on Sustainability

Overview

A recent survey by BDO reveals that 77% of CFOs plan to maintain or increase their sustainability investments in 2025. This strategic focus on sustainability is expected to drive significant business growth, profitability, and resilience.

Sustainability as a Core Strategy

The 2025 CFO Sustainability Outlook Survey, which polled 500 CFOs across various industries, highlights a growing trend: sustainability is no longer a mere compliance exercise but a core business strategy. Companies that integrate sustainability into their operations are not only meeting regulatory and stakeholder demands but also gaining a competitive edge. According to Karen Baum, Managing Principal of BDO USA’s Sustainability & ESG Center of Excellence, “A sustainable business is stronger, more responsive to stakeholder expectations, and more resilient to economic headwinds”.

Investment Trends and Expectations

The survey found that 91% of companies with integrated sustainability strategies expect increased revenue in 2025, compared to 74% of all respondents. Additionally, 69% of these companies anticipate higher profitability, against 56% overall. This indicates that a strategic approach to sustainability is driving significant business growth. Furthermore, 80% of CFOs expect their involvement in ESG strategy to stay the same or increase in 2025.

Sector-Specific Insights

Different industries are prioritizing various aspects of sustainability. For instance, 52% of CFOs in the technology sector are focusing on sustainable supply chain management, reflecting concerns over emissions from data centers. In contrast, manufacturing firms are emphasizing cost reduction and materials use efficiency, while healthcare companies are prioritizing employee health and wellbeing.

Regulatory Landscape and Future Outlook

As the regulatory landscape evolves, particularly with stringent European ESG mandates, U.S. businesses are preparing for increased transparency and strategic alignment. CFOs are increasingly critical in embedding sustainability into business strategies, with 61% of those working on integration expecting higher demands on their time. The survey underscores that sustainability is no longer a checkbox exercise but a strategic lever for growth, profitability, and resilience.

The findings from BDO’s survey make it clear: sustainability is a strategic priority for CFOs in 2025. Companies that embed sustainability into their core business strategies are well-positioned to thrive in an evolving market landscape, driving growth, profitability, and resilience.

Read the full survey here:

https://insights.bdo.com/rs/116-EDP-270/images/ESG_2025-CFO-Outlook-Survey.pdf