This McKinsey survey reveals that amid widening recognition of how environmental issues such as climate change create business opportunities and risks, value-creating companies are those that make sustainability an element of their corporate culture and train employees on how to integrate sustainability into their work. Moreover, the research shows that among the value creators, employee engagement is a more important element of the sustainability agenda than it is for other companies. Incentives also emerge as a factor, with a greater share of respondents at value creators saying their organisations consider sustainability performance to a moderate or significant extent when making decisions about employees’ compensation.