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In 2026, Sustainability leaders across North America are setting a powerful standard. Sustainability is no longer a separate priority, it is a central business function. When done right, it drives profitability, reduces risk, and increases resilience.
The Center for Sustainability and Excellence (CSE) analyzed 210 of the most profitable FT 500 companies across 21 sectors. The research shows a clear link between structured ESG practices and financial success.
Research overview
The CSE study focused on companies with the highest profit growth between 2022 and 2024. It combined ESG ratings (from CDP, Sustainalytics, and S&P Global) with frameworks such as GRI, SASB, TCFD, and SBTi targets.
This allowed researchers to identify consistent ESG practices among high-performing firms across North America.
ESG reporting is the norm
ESG leaders now treat reporting as part of corporate governance. In 2026:
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87% of top performers aligned with GRI
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75% aligned with SASB
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74% followed TCFD
These numbers show growth from 2024 and confirm that ESG reporting has matured. Companies no longer test these practices. They adopt them at scale.
Sustainability supports financial growth
CSE’s data confirms a strong trend: 72% of the most profitable companies in 2026 held medium to high ESG ratings. These ratings indicate active climate risk management, measurable targets, and clear ESG policies.
This proves that ESG is not a trade-off. It boosts operational performance, investor confidence, and regulatory readiness.
Sector performance highlights leaders and laggards
Energy and Business Services remain the top-performing sectors. They continue to invest in decarbonization, materiality assessments, and advanced ESG governance.
By contrast, Apparel and Wholesale sectors underperform. They show inconsistent ESG goals, poor reporting, and weak social metrics. Within these sectors, standout ESG performers are easier to spot.
Key ESG topics are aligning
Top ESG performers consistently report on similar material issues:
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GHG emissions
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Energy and water use
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Waste management
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Biodiversity
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Product sustainability
Social and governance topics also matter:
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DEI
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Human rights
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Cybersecurity
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Ethical business conduct
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Supply chain management
Instead of cherry-picking focus areas, ESG leaders tackle these issues systematically.
Climate targets rise in importance
In 2025, 35% of companies set near-term climate targets aligned with the Science Based Targets initiative (SBTi). This number grew from 21% in 2024. Companies without targets dropped from 67% to 54%.
Why the sharp rise? Companies now see climate action as part of risk management, not just compliance. Better tools, regulatory shifts, and stakeholder pressure drive the change.
ESG is now a C-suite responsibility
Top companies now link ESG goals to executive performance. Many offer ESG-based incentive bonuses and conduct regular materiality assessments.
Low-scoring firms still lack internal ESG training and underperform in social metrics. These gaps expose them to both reputational and strategic risks.
ESG skills now define leadership
This shift creates a clear opportunity for professionals. Understanding ESG frameworks, ratings, and strategy is now essential for business leadership.
To help professionals build this skill set, CSE offers its USA Sustainability Training Program, launching this March.
Participants will learn how to:
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Align reports with GRI, SASB, and TCFD
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Conduct materiality and double materiality assessments
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Improve ESG ratings with credible data
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Set science-based climate targets
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Translate Sustainability into business strategy
The course includes real-world case studies from top-performing ESG companies. You’ll leave with actionable insights and a credential recognized across industries.
Explore the program here:
👉 USA Sustainability Training Program – March Cohort
Sustainability drives profit and trust
CSE’s 2026 findings confirm a major shift. Sustainability no longer operates in isolation. It defines how companies grow, manage risk, and build long-term value.
Companies that embed sustainability into their strategy outperform those that delay. The same applies to professionals. Those who build ESG skills now will lead the next wave of sustainable growth.
If you want to help lead that change, now is the time to act.
