Dive Brief:
- Over one third of CEOs surveyed in the United States — 38% — for an annual executive outlook said sustainability-focused investments are not a priority in 2026. The survey, released last month by The Conference Board, found that 20% of CEOs globally said the same, signaling a more polarized executive landscape than in prior years.
- For U.S. CEOs who were concerned about sustainability, circular economy and waste reduction was the top priority, flagged by 17.4% respondents, followed by sustainable use of key inputs such as water and energy, flagged by 16% of respondents.
- Social priorities like working conditions, gender equality, natural resource management, and human rights were relatively low on the list for global CEOs, with economic opportunity reigning as the top priority for both global and U.S. CEOs.
Dive Insight:
The results present a sharp contrast to The Conference Board’s 2025 survey of executives, in which respondents across the globe said that sustainability was the external ESG factor that most affected their business, with 39.3% naming it a priority.
The Conference Board’s Principle Researcher Andrew Jones told ESG Dive in emailed comments that the pullback was most dramatic in the U.S., which “reflects regulatory uncertainty, political and legal scrutiny of ESG, and slower momentum in the energy transition.”
“U.S. CEOs are recalibrating toward targeted initiatives with clear operational and financial value,” he said. Meanwhile, he added that “sustainability is becoming embedded into core business operations” in Europe.
In spite of its slide in importance this year, “environmental sustainability has not disappeared from CEO agendas, but it has become more selective and economically grounded,” Jones said. Amongst global CEOs, the most common sustainable priorities were sustainable use of key inputs (21.1% of respondents), investing in clean and green technology (20.4%), and circular economy and waste reduction (10.0%), according to the 2026 report.
“CEOs are prioritizing initiatives that directly improve cost efficiency, operational resilience, and supply chain stability, rather than broad or reputational ESG commitments,” Jones explained.
In terms of marketing, sustainability of products and services and sustainability communications were both low priorities for both global and U.S. CEOs, per the report. However, climate events and disruptions were still cited as a concern, emerging as the third greatest threat to business in 2026 according to executives in the goods and services sector. But global CEOs were most concerned about artificial intelligence, with 30.3% flagging the issue.
The survey features responses from more than 1,700 executives, like C-Suite leaders and board directors, including over 750 CEOs. Respondents were primarily from North America, Europe, and Asia and were contacted between October and November of 2025. This is the survey’s 27th edition.
