Organisations must move beyond sustainability commitments and begin delivering measurable outcomes if global net zero goals are to remain credible, according to new insights from Capgemini.

James Robey, Executive Vice President and Global Head of Environmental Sustainability at Capgemini, argues that the next phase of corporate sustainability will depend on execution rather than ambition. As climate risks intensify and regulatory expectations expand, companies must translate ESG and net zero commitments into practical, scalable actions across operations and supply chains.

The shift reflects a broader transition in sustainability strategy. For much of the past decade, corporate focus centered on setting climate targets and long-term pledges. Increasingly, however, investors, regulators and stakeholders expect demonstrable progress supported by clear transition plans and measurable milestones.

Scope 3 Emissions Remain A Major Gap

One of the biggest challenges remains the management of Scope 3 emissions across value chains. Joint research by CDP and Capgemini indicates that Scope 3 emissions account for approximately 92 percent of emissions disclosed by companies, yet only about 37 percent of those emissions are currently being addressed through mitigation strategies.

This gap highlights the complexity of supply-chain decarbonisation. Many companies still rely on spend-based proxy models or incomplete supplier data to estimate emissions, limiting the effectiveness of climate strategies.

Improving data quality and transparency will therefore become a strategic priority as companies work to align reporting systems with credible decarbonisation pathways.

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Expanding ESG Focus To Biodiversity And Nature

Corporate sustainability strategies are also broadening beyond carbon reduction to include biodiversity and ecosystem protection.

Frameworks such as the Taskforce on Nature-related Financial Disclosures encourage companies to assess their dependencies on natural ecosystems and identify biodiversity-related risks within their operations and supply chains.

This shift reflects a growing recognition that climate action and nature protection are interconnected. Land use, water resources and ecosystem health are increasingly viewed as critical factors influencing long-term economic resilience and corporate risk management.

ESG Reporting Enters A New Phase

Sustainability disclosure requirements are becoming more standardized across global markets, driving greater transparency and comparability in corporate reporting.

In Europe, regulatory frameworks such as the Central Securities Depositories Regulation and emerging sustainability disclosure rules in the United States, Australia and New Zealand are pushing companies toward more consistent reporting standards.

As reporting systems mature, companies are expected to move beyond narrative sustainability commitments and demonstrate measurable performance improvements supported by verified data.

AI Applications Move Into Operational Sustainability

Technology is expected to play an increasingly important role in achieving corporate climate targets.

According to Robey, artificial intelligence is moving beyond experimental applications into practical operational use cases. These include digital twins used to simulate energy performance, predictive maintenance systems that reduce equipment downtime and advanced analytics that optimize energy consumption across industrial operations.

Such applications can help companies identify efficiency improvements, reduce emissions and manage complex sustainability data at scale.

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Integrating Adaptation With Mitigation

Another major shift in sustainability strategy involves the integration of climate mitigation and climate adaptation.

Businesses are increasingly recognising the financial risks associated with climate-related disruptions, including extreme weather events, infrastructure damage and supply-chain instability. As a result, resilience planning is becoming a core component of corporate sustainability strategies.

Embedding climate adaptation into infrastructure planning, supply chain design and long-term investment decisions is now seen as essential for maintaining competitiveness in a warming world.

The Next Phase Of Corporate Sustainability

Green markets continue to expand across sectors such as sustainable finance, renewable energy, circular economy solutions and regenerative agriculture. At the same time, investment in sustainability initiatives remains strong despite macroeconomic uncertainty.

Capgemini research indicates that more than 90 percent of organisations plan to maintain their net zero timelines and increase environmental sustainability investment over the coming year.

Companies that combine robust ESG reporting, practical AI deployment, nature-positive strategies and climate resilience planning are likely to be best positioned to deliver measurable progress and maintain leadership in the evolving sustainability landscape.

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