Skip to main content
Contact
Submit RFP

      Results of the "Sustainability Value Creation" study by KPMG in Germany show a growing change of heart among European companies:

      • Sustainability has a financial impact: 75 percent link sustainability directly to financial performance.
      • Potential remains unrecognized: The majority do not regularly measure the contribution of their sustainability activities
      • Investments are rising: 36 percent now invest more than 10 percent of their total budget, and in three years this figure is expected to rise to 59 percent
      • Measurability remains a bottleneck: Data quality and complex methods slow down evaluation

      Berlin, November 11th , 2025

      Sustainability is increasingly becoming an economic factor for companies in Europe. According to KPMG's "Sustainability Value Creation" study in Germany, three out of four companies (75 percent) recognize that sustainability has a financial impact – for example, through efficiency gains or growth in new markets.

      Companies' priorities are expanding significantly: while risk reduction (59 percent) and efficiency gains (55 percent) remain relevant, revenue growth (54 percent) and access to capital (41 percent) are now also becoming increasingly important. 

      Our data shows a clear reassessment of ESG: the question of whether sustainability has a business case has been answered. Now it's a matter of determining which measures make the greatest financial and competitive contribution – and how this success can be measured. Done right, sustainability becomes a catalyst for operational and commercial success.
      Dr. Thimo Stoll
      Dr. Thimo Stoll

      Partner, Performance & Strategy, Enterprise Performance; Head of ESG Strategy & Value Creation

      KPMG AG Wirtschaftsprüfungsgesellschaft

      Measurability is challenging

      However, there is still a gap between the changed assessment and actual proof: the majority of companies (54 percent) do not yet regularly quantify the financial benefits of their ESG measures. Poor data quality, unclear evaluation methods, and the complexity of many ESG measures make measurability a challenge – and slow down progress.

      Willingness to invest remains high

      This change in perception is also reflected in companies' willingness to invest: 36 percent of companies already invest more than ten percent of their total investments in sustainability-related measures. Within the next three years, this share is expected to rise to 59 percent. The figures clearly show that companies increasingly view ESG as a financial lever – and are willing to provide the necessary funds.

      About the study:
       

      The "Sustainability Value Creation" study is based on the assessments of 354 companies from nine key industries in eight European countries. The survey questioned executives from companies with at least 250 employees and annual revenues of over €50 million, the majority of which exceeded €500 million. 

      Press contact

      KPMG AG Wirtschaftsprüfungsgesellschaft
      Clemens Reisbeck

      T +49 89 9282 1722
      creisbeck@kpmg.com

      Presseverteiler

      Hier haben Sie die Möglichkeit, sich für unsere(n) Presseverteiler eintragen zu lassen.

      Wählen Sie bitte die für Sie relevanten Themen aus und registrieren Sie sich mit Ihren persönlichen Daten.