# Business Breakthrough Barometer 2026 **Publisher:** Bain Travel and Leisure **Published:** 2025-11-15 **Category:** Consulting & advisory **Type:** Barometer **Access:** Free PDF **Official source:** https://www.bain.com/insights/business-breakthrough-barometer-2026/ **Canonical:** https://tourismintel.ai/reports/business-breakthrough-barometer-2026 ## At a glance - 92% of business leaders expect sustainability to deliver competitive advantage over 5–10 years; 89% maintain or increase investment. - 68% now view disorderly climate transition as more likely than a year ago, driven by policy volatility and geopolitical fragmentation. - 85% prefer predictable policy strengthening over delays; 37% accept higher near-term costs to reduce disruption risks. - 47% of companies reported higher climate-related costs from supply chain disruption, infrastructure damage and rising insurance premiums. - 38% of companies strengthened climate targets in 2025, double the prior year; only 4% weakened them. ## What the report covers The Business Breakthrough Barometer 2026 is the third annual pulse check from WBCSD, tracking how 500+ companies across 50+ countries respond to climate risks and investment opportunities. Developed in partnership with the Breakthrough Agenda and supported by Bain & Company, the report surveys business sentiment, capital allocation and implementation bottlenecks across five sectors: energy, industry, transport, food systems and buildings. It provides business-led input to the UN's Global Climate Action Agenda and COP31 priorities. ## Key findings Sustainability has become a competitiveness and resilience driver, not merely a compliance measure. The report finds 92% of business leaders expect sustainability to deliver competitive advantage over 5–10 years, with 89% maintaining or increasing investment. Companies are scaling clean energy, electrification, circularity and regenerative agriculture because these solutions deliver lower operating costs, secure supply chains and improved resilience. Regulatory compliance remains important (52%), but resilience and future growth opportunities now equally drive strategy. Disorderly transition risk perception has intensified sharply. According to the survey, 68% of leaders now view a disorderly transition as more likely than a year ago, driven by abrupt policy shifts and geopolitical fragmentation. Nearly half (47%) of companies reported higher climate-related costs from supply chain disruption and infrastructure damage. Although 98% of businesses view disorderly transition as a risk, only 15% feel fully prepared. Policy predictability has emerged as a critical competitive lever. The report shows 85% of leaders favour strengthened policy now over delays, with 37% willing to accept higher near-term costs to reduce disruption. Clarity and stability of transition policy is cited by over half of businesses as key to investment decisions. Without stronger government coordination, businesses warn of supply chain disruptions (42%), energy cost volatility (38%) and inflation (22%). Climate ambition continues to climb despite volatility. The survey finds 38% of companies strengthened climate targets in 2025, double the prior year, while only 4% weakened them. Investment attractiveness of solutions shows positive momentum across power, hydrogen, steel, cement and regenerative agriculture, though solutions with green premiums show less momentum, likely due to greater dependence on policy support. ## Key numbers | Metric | Value | Note | |---|---|---| | Business leaders expecting sustainability to deliver competitive advantage | 92% | Survey of 508 companies; expectation over next 5–10 years | | Business leaders maintaining or increasing climate investment | 89% | Observed over past year | | Leaders viewing disorderly transition as more likely than a year ago | 68% | Driven by policy volatility and geopolitical fragmentation | | Companies reporting higher climate-related costs in past year | 47% | Due to supply chain disruption, infrastructure damage and rising insurance premiums | | Business leaders preferring predictable policy strengthening | 85% | 37% willing to accept higher near-term costs to reduce disruption | | Companies strengthening climate targets in 2025 | 38% | Double the prior year; only 4% weakened targets | | Businesses viewing disorderly transition as risk | 98% | 40% consider it significant or critical; only 15% feel fully prepared | | Combined revenue of surveyed companies | $2 trillion+ | 508 companies across 50+ countries | ## Why it matters **DMOs & destinations** — DMOs must recognise that 47% of businesses face higher climate costs and 68% fear disorderly transitions could disrupt infrastructure and tourism operations. Predictable climate policy strengthens destination competitiveness. DMOs should advocate for stable, long-term climate frameworks to attract resilient investment and secure visitor flows amid rising climate impacts. **Hotels & hospitality** — With 92% of business leaders viewing sustainability as competitive advantage, hotels investing in clean energy and regenerative supply chains align with mainstream capital strategy. However, 40% view disorderly transition as critical risk. Hoteliers must build operational resilience against supply chain volatility and rising energy costs to remain attractive to investors and sustainability-conscious guests. **Travel tech & distribution** — Travel platforms should note that 46% of companies cite future growth opportunities as sustainability drivers. Demand for authentic sustainable travel experiences is intensifying. Distribution systems communicating carbon footprints and ESG credentials will capture advantage. Policy unpredictability (cited by 85% as problematic) creates investment risk; clarity on carbon pricing standards is essential for platform strategy. ## Methodology and limits The Barometer draws on a survey of 508 companies conducted February–May 2026, complemented by 70+ executive interviews, sector consultations and sector-level analysis. Participants span geographies, sectors and value chains beyond WBCSD membership, representing $2 trillion+ in combined revenue across 50+ countries. The 2026 edition emphasises input from South America and Asia-Pacific, including land-based value chains. Findings reflect leader expectations and reported behaviour as indicators of transition progress. This brief is based on the publicly available executive summary and introduction. --- © Bain Travel and Leisure for the original report. This brief is an original editorial summary by TourismIntel (https://tourismintel.ai). Read the original: https://www.bain.com/insights/business-breakthrough-barometer-2026/