Sustainability is no longer just a compliance issue—it’s a strategic lever for financial performance. By embedding sustainable practices into operations, finance leaders are not only meeting regulatory demands but also unlocking new pathways for growth, innovation, and long-term value creation, even in the face of economic uncertainty. To understand who’s driving sustainability efforts across organizations and how they view their role, SAP Insights research surveyed more than 11,000 executives—including ~1,200 finance leaders—in more than 20 markets. This report draws on data from that May 2025 survey.