According to the Forvis Mazars C-Suite Barometer 2026, which surveyed more than 3,000 leaders across 40 countries, 32% of Irish executives rank sustainability as their top priority, compared to a global average of 21%.
This reflects Ireland’s position as a small, open economy embedded in global value chains, particularly across life sciences, technology, financial services and food and beverage. Sustainability is no longer a standalone agenda; it is being driven by customers, regulators, investors and supply chains simultaneously.
For CEOs, the implication is clear: sustainability is now a core driver of competitiveness, not a compliance exercise.
Sustainability is reshaping commercial expectations
Across sectors, sustainability is increasingly influencing:
- Access to capital, through enhanced scrutiny from banks and insurers
- Eligibility in procurement processes, particularly with multinationals
- Success in public sector tenders
- Ireland’s broader industrial and economic strategy
For internationally focused businesses, this is particularly pronounced. Ireland’s role as a hub for global investment, especially in financial services, is accelerating expectations around green and sustainable practices.
As a result, sustainability is becoming central to how organisations win work, secure funding and maintain market access.
CSRD may have narrowed, but its impact has not
Recent EU Omnibus changes have reduced the number of Irish companies directly in scope of the Corporate Sustainability Reporting Directive (CSRD), with as few as 250 entities now expected to report.
However, the indirect impact remains significant. Thousands of Irish businesses continue to experience “spillover” effects stemming from their positions in global value chains. Larger customers and partners still require sustainability data, transparency and alignment with ESG standards.
For many organisations, the priority has shifted from compliance to commercial alignment, ensuring they remain:
- Competitive in procurement processes
- Aligned with customer expectations
- Positioned for future regulatory developments
In this environment, sustainability is less about reporting and more about protecting and growing revenue streams.
Navigating uncertainty requires a sustainability lens
A central theme emerging from the C-Suite Barometer is the need for leaders to respond to ongoing economic and geopolitical uncertainty.
Businesses are simultaneously managing:
- Volatility in the cost of goods
- Shifting global trade dynamics
- Pressure on margins and supply chains
Sustainability is increasingly being used as a framework for decision-making, helping organisations:
- Identify operational efficiencies
- Strengthen supply chain resilience
- Reassess risk and return models
- Unlock new sources of growth
It is also becoming embedded within strategic planning cycles, particularly as organisations reset their three-year strategies.
From compliance to value creation
The role of sustainability is evolving rapidly. Organisations are moving beyond broad, compliance-driven reporting towards targeted investment in areas that deliver measurable value.
Over the next three years, sustainability will play a critical role in:
- Driving operational efficiencies and cost savings
- Supporting top-line growth through new products and markets
- Strengthening resilience and long-term business models
- Maintaining a licence to operate
As John Elkington, the Godfather of Sustainability, notes, markets are shifting beyond ESG-led compliance towards “sustainability-driven innovation and transformational value-chain strategies.”
For executive teams, this requires a shift in mindset, from reacting to regulatory noise to actively shaping strategy around sustainability opportunities.
What this means for business leaders
Sustainability is now a boardroom issue with direct implications for growth, risk and competitive positioning.
Leaders should be asking:
- Where are the sustainability risks and opportunities in our value chain?
- How exposed are we to customer and supply chain requirements?
- Are we using sustainability to drive efficiency and growth, or just compliance?
- Do we have a clear, actionable sustainability strategy aligned to our business objectives?
How Forvis Mazars can support your sustainability journey
At Forvis Mazars, we support organisations at every stage of their sustainability journey, from strategy through to implementation.
Our services include:
- Sustainability strategy and roadmap development aligned to business objectives
- CSRD and ESG reporting advisory, including navigating indirect obligations
- Value chain and impact assessments to identify risks and opportunities
- Implementation and transformation support, embedding sustainability into operations and decision-making
Whether you are responding to customer demands, preparing for future regulation or looking to unlock growth opportunities, our team can help you turn sustainability into a practical driver of performance and resilience.
Get in touch with our sustainability team to discuss how we can support your organisation.