Despite initial efforts and a growing awareness, there are substantial discrepancies between the current corporate actions and the profound changes that are necessary to attain net-zero emissions and the UN Sustainable Development Goals. The complexity of integrating sustainability into all levels of business operations and uncertainty are among the primary challenges. In order to resolve these issues, organizations must allocate resources to the development of high-quality data management systems, establish multi-stakeholder partnerships, engage stakeholders in an authentic manner, embrace decision-making under uncertainty, and align sustainability objectives with governance structures.

The five primary steps for incorporating sustainability into business strategy are as follows: investing in data quality and identifying material risks; embedding sustainability into business operations through strong governance and accountability; engaging in authentic stakeholder dialogue to guide the transformation journey; managing uncertainty by making informed decisions despite imperfect information; and collaborating with various stakeholders to mobilize resources and drive innovation. These procedures are designed to assist businesses in prioritizing objectives, aligning resources, and surmounting obstacles to sustainability.