According to a recent survey by the consultancy EY, decarbonization and ESG issues are a „strategic priority“ for 41 percent of companies. This puts it in third place on the list of priorities behind profit growth (66 percent) and revenue growth (61 percent). The 206 companies surveyed that are active in Germany consider expansion into new markets (24 percent), the development of new business areas (21 percent) and the introduction of new technologies (23 percent) to be less critical. 71 percent of companies see the introduction of the EU Carbon Border Adjustment Mechanism (CBAM) and stricter ESG standards as factors with a „particularly strong impact on their decarbonization plans.“