Environmental issues take centre stage
Occupiers are tackling environmental issues head-on. In proactively making decisions to raise their game in this area, they are protecting their reputation and also finding ways to save money while being more environmentally friendly.
Some 78% of respondents reveal they are actively considering how to cut levels of embodied carbon in their property. While this is a similar level to last year, it’s interesting to note just 1% are not taking this into account – in 2025, the figure was 7%.
External expertise is increasingly seen as key to improving environmental standards. In 2025, 22% of business decision-makers suggested they would hire a lawyer, accountant or consultant to support on environmental decisions. Today, that share has risen to 27%.
What’s holding back environmental progress?
External support is now the preferred option to hiring in-house expertise, favoured by 23% of respondents. The requirement for external experts is likely to be linked with the 27% of business decision-makers who say a lack of internal knowledge is holding back environmental progress.
That figure is not much lower than the main barrier cited – the cost of implementing change (32%).
Lack of internal knowledge
Cost of implementing change
Easy being green? Finance, data and reporting
Existing and forthcoming environmental regulatory compliance looms large on the business agenda.
At present, just 4% of occupiers say their organisation is not subject to any emissions reporting regulations. Legal requirements already come in several forms.
What emissions reporting regulations, if any, is your organisation subject to?
CSRD – EU Corporate Sustainability Reporting Directive
TCFD – Task Force on Climate Related Financial Disclosures
SFDR – Sustainable Finance Disclosure Regulation - 44.0%
BCorp
My organisation is not subject to any emissions reporting regulations
Meanwhile, all of the businesses in our survey calculate Scope 1 (direct emissions), 2 (indirect emissions) and 3 (supply chain-created emissions). However, there is a split between regulatory and voluntary reporting.
Which, if any, of the following emissions does your organisation calculate and report on?
A quarter of occupiers (25%) say the lack of mandated targets for environmental impact is preventing them from making progress and improving performance in this area. However, roughly the same amount (24%) admit reducing environmental impact is not a priority.
Even when they’re not legally required to report on emissions that fall within Scopes 1, 2 and 3, many businesses cite several reasons why they voluntarily measure and present calculations. Some 38% believe reporting will eventually be mandated and are keen to get a system in place. Moreover, 41% say they report to match client expectations.
But the top priority comes from an altruistic place: 44% say their organisation wishes to attempt to reduce its environmental impact.
What, if anything, are the main reasons your organisation voluntarily reports?
Attempt to reduce environmental impact
Meeting expectation of clients
Brand value
Anticipating this will become mandatory
Winning contracts
Attract staff
