BDO, in partnership with research agency Mercuri Urval, conducted a survey of approximately 150 companies in 13 European countries to gain insight into companies' attitudes towards ESG issues and to learn about the barriers they face and why they are a barrier. Interestingly, a large majority of companies surveyed (75%) already see ESG as a means of value creation, not just a box to tick to meet requirements, indicating that companies are increasingly aware that sustainable business practices can drive innovation and growth.