Bridging the gulf: The perilous road from sustainability ambition to action

Despite nearly half of Fortune 500 companies having net-zero pledges, fewer than 20% have fully integrated these goals into operational decision-making, and only about one-third of corporate capital expenditure is aligned with sustainability goals. 

Ambition is seductive. Today, sustainability pledges flood boardrooms and global summits, painting visions of a climate-safe future. Every government promises transformation. Every corporation has a net-zero target.  

We live in the era of sustainability promises. Companies vow to slash emissions, eliminate plastic, and champion equity. Yet too often, these pledges remain trapped in glossy reports, detached from the gritty reality of procurement, supply chains, and daily operations. 

Good intentions feel good. But they do not do good. 

The rhetoric is powerful. The ambition is clear. It comforts us while accelerating the very crises we claim to fight. 

The gap between aspiration and action is not just a challenge; it is a liability. And the adage reminds us: “The road to hell is paved with good intentions.” The era of pledges is over. Climate change does not care about promises; it responds only to action. 

The latest Salter Baxter report confirms it: ambition without execution is a dangerous illusion. Without budgets, integrated strategies, and accountability, they become nothing more than a pavement of procrastination. 

The question is no longer whether we have enough ambition. We do. The question is whether we have the courage, discipline, and systems to turn performative promises into measurable progress. 

The challenge is twofold:

• The Execution Gap: Failure to translate strategy into concrete, scalable change across the value chain
• The Integration Gap: Treating sustainability as a side project instead of a core business driver

The stakes: A rescue mission

This is not about chasing a utopian “green heaven.” It’s about avoiding a climate hell of our own making. Dag Hammarskjöld said it best: “The United Nations was not created to bring us to heaven, but to save us from hell.” 

Sustainability is no different. Climate change doesn’t care about our sincerity. It responds only to reality, our emissions, our actions. The choice is stark: keep paving the road with lofty, unfulfilled pledges or lay down a new path of authentic, measurable, integrated action. The time for ambition has passed. 

From aspiration to operation, what real action looks like

Closing this gap demands a fundamental shift: sustainability must move from PR gloss to a hardwired business imperative. The time for ambition has passed. The time for execution is now. 

There is a lot of food for thought in Planning for 2026: A guide for sustainability leaders, published by Watershed.  As we look back on the first half of the decade, many organisations are starting to show examples of what authentic action could look like:

2. Integrated Finance: Embed sustainability into capital mandates. If sustainability goals aren’t embedded in capital allocation, they are not strategies; they are fantasies. Firms like Unilever and Microsoft have sustainability integrated into long-term investment planning, growth decisions and prioritising resource allocation toward their biggest sustainability goals.

3. Systemic Accountability: Targets cannot sit with a “green team.” They must be owned across the business and tied to performance reviews and compensation. Almost 80% of major global companies now link executive pay to sustainability targets, including climate goals and workforce diversity.

4. Clear, Simple Systems: Make sustainability intuitive, automated carbon accounting, default sustainable sourcing, repeatable processes. Companies like Salesforce (Net Zero Cloud) and CarbonAnalytics provide automated carbon accounting systems that integrate with enterprise platforms, making emissions tracking part of daily operations rather than an annual exercise.

5. Radical Transparency: Stop greenhushing. Stakeholders demand honesty, science-based metrics, and visible progress; even when it is messy. As recently modelled by Patagonia. 

6. Shadow Price of Carbon: Internalise carbon costs to make sustainable choices financially viable today. A KPMG report shows more and more companies have adopted internal carbon pricing programs; or at least plan to. 

So, this festive season, let us not just celebrate the ambitions, let’s demand action and recognise that progress is not about perfection but more about moving forward and bringing people on the journey. 

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