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Among the noteworthy data points revealed by Trellis’s “The State of the Sustainability Profession 2026” report are those relating to changes in the sustainability function’s organizational structure, reporting lines, and public messaging in the context of a less sustainability-friendly regulatory and political environment.
- Down from 30% in 2024, 18% of sustainability teams report directly to the CEO. The percentage reporting to Finance has doubled during that time frame from 7% to 14%, and the percentage reporting to Legal has increased from 14% to 20%. Another 12% primarily report to the COO, which was not among the answer selections in the 2024 survey.
- Companies are placing greater emphasis on compliance, risk management, and making the business case for sustainability, while placing less emphasis on social issues; the priority assigned to reducing greenhouse gas emissions has remained roughly unchanged.
- A majority (63%) of companies report scaling back or changing how they communicate about sustainability, reflecting a shift toward more limited public messaging even as underlying initiatives continue.
- While most companies are maintaining (57%) or strengthening (24%) their public sustainability commitments, a notable minority (14%) report weakening them, and only a small percentage (2%) have dropped commitments entirely.
Other survey findings indicate that companies continue to invest in sustainability overall, although at a slower pace and with greater variability: 46% report increased sustainability resources over the past two years, while 25% report reductions. At the same time, 52% of companies report devoting more resources to sustainability reporting, reflecting increased compliance demands.
The report reflects responses to a survey conducted in early 2026 from 1,073 sustainability professionals (primarily at the director and manager levels), with the majority based in North America and most representing organizations with at least $1 billion in annual revenue.
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