As India Inc accelerates towards the 2030 goal, sustainability has moved from the periphery to the centre of strategic planning. Net-zero commitments, circular economy models and social impact frameworks now feature prominently in boardroom discussions. Yet the distance between ambition and execution remains substantial. "Teri-Outlook Business Chief Sustainability Officers’ Survey on Sustainability Leadership & 2030 Outlook" was designed to map this transition—not by measuring outcomes, but by examining how organisations structure sustainability decisions, embed accountability and navigate the constraints that shape implementation.
Assessment Framework: This survey focuses on how sustainability choices are made, who owns them and what drives execution. The framework centres on four pillars—strategic ambition, decision drivers, governance and accountability, and disclosure practices.
Respondents assessed the presence of long-term commitments spanning climate, circularity and community priorities, expected budget allocations towards 2030 and sectoral opportunities for sustainability-linked investments, including renewable-energy integration, circular business models, green product innovation and carbon-credit trading. It evaluates alignment with India's National Indicator Framework (NIF) for sustainable development goals monitoring, reflecting the shift from siloed environmental, social and governance (ESG) initiatives to systemic interdependent approaches.
3 February 2026
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Respondent Profile: The survey was administered through the Teri Council for Business Sustainability (Teri CBS) network of Indian chief sustainability officers. It was set up as an independent and credible platform for corporate leaders to address issues related to sustainable development and promote leadership in environmental management, social responsibility and economic performance. It aims to catalyse corporate climate leadership by fostering sustainability-driven innovation, policy advocacy and capacity building. This survey universe comprises senior sustainability leaders in Teri CBS network across large listed companies, Indian subsidiaries of multinational companies, public sector enterprises and firms embedded in global supply chains. Selection was role-based: participants actively shape or oversee sustainability strategies within their organisations. Responses reflect leadership perspectives rather than audited outcomes, capturing how priorities are framed.
Survey Design: The instrument comprised 34 questions using a mixed-format design: multiple choice for comparability, ranking exercises to surface priorities and open-ended queries for contextual depth. It probed the scope of commitments, factors influencing decisions, governance structures, disclosure practices and priority interventions.
To strengthen methodological rigour, the design was reviewed by two external technical experts: Meenal Sutaria, head, ESG, decarbonisation, net zero and biodiversity at Ecofirst Services, and Umang Pathak, founder and managing partner at ESG Advisory Services. Review meetings were held in November 2025. Their inputs ensured the survey was grounded in current market and regulatory realities with a forward-looking perspective.
While ambition is increasingly codified, the path to 2030 will be shaped by governance choices, accountability depth, economic pressures and geopolitical flux
Data Collection: The survey was conducted via mentimeter from December 2, 2025, to January 7, 2026. Responses were reviewed for internal consistency before analysis.
Decision Context: A dedicated module examines forces shaping sustainability action. Respondents weighed the influence of regulatory mandates, investor expectations, cost competitiveness, leadership vision and technology availability.
Geopolitics was incorporated as a contextual variable, recognising that strategies are developed in unstable policy environments. Respondents evaluated its impact through operational lenses: material price volatility, supply chain restructuring, shifts in investor expectations, access to global markets and export competitiveness.
Governance & Accountability: The survey assessed where accountability resides—board, C-suite or operational levels—and review frequency. Respondents identified factors driving successful sustainability initiatives. A critical distinction was drawn between oversight structures and accountability frameworks: formal governance doesn't guarantee execution unless reinforced by performance management and incentive alignment. Respondents indicated whether outcomes are linked to executive remuneration, revealing how deeply sustainability penetrates organisational incentive systems.
Disclosure & Alignment: The survey mapped disclosure practice frameworks in use (Global Reporting Initiative, Task Force on Climate-Related Financial Disclosures and Business Responsibility and Sustainability Reporting), multi-framework reporting prevalence and external assurance.
A dedicated section examined alignment with India's NIF, which monitors progress toward SDG objectives. Respondents indicated alignment levels across transition indicators, circular economy metrics and community-management parameters. This reveals the extent to which corporate sustainability efforts connect to national SDG tracking.
Policy & Ecosystem Support: Respondents identified priority interventions: sectoral decarbonisation road maps, tax incentives and fiscal support, strengthening of recycling and value-chain infrastructure, capacity building and concessional green finance availability. The survey captured the perceived importance of specialised green finance mechanisms, harmonisation of reporting standards and government support for climate-friendly and circularity actions across supply chains.
Interpreting the Findings: Results should be read as directional insights rather than statistical benchmarks. The survey captures how decision-makers perceive priorities, constraints and opportunities within India's sustainability transition. The findings are neither performance scores nor predictive indicators but offer a structured view of how sustainability leadership is evolving, where execution gaps persist and which systemic interventions—regulatory, financial or technological—may accelerate progress. While ambition is increasingly codified, the path to 2030 will be shaped by governance choices, accountability depth, economic pressures and geopolitical flux.
By focusing on decision architecture rather than outcomes, the analysis informs execution-oriented dialogue among policymakers, investors and corporate leaders on translating commitments into measurable progress.
(The writer is associate director, Teri Council for Business Sustainability)
