Sustainability is a shared ambition at a global level, yet the way it is implemented differs significantly by region. According to Grant Thornton’s international research, the mid-market sector worldwide invests in ESG initiatives based on differing business considerations. While in North America sustainability is primarily seen as a growth and investment opportunity, in Asia it forms part of innovation and digitalisation, whereas in Europe the focus is increasingly on optimising operational efficiency and regulatory compliance. This difference is decisive from both a strategic and a business perspective.