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From Cost Center to Core Driver: New Data Shows ESG is Now Decisive in B2B Deals

· 4 min read
Tito Sala
Co-Founder EXO

For years, the narrative around ESG in the B2B world has been one of compliance—a necessary cost of doing business. However, a recent research confirms a strategic shift we have long anticipated: for B2B buyers, ESG is no longer a peripheral concern but a central factor in their purchasing decisions.

A new report from Dentsu, the "B2B Superpowers Index 2024,", reveals that for the first time, personal and societal values are outweighing traditional business metrics in the B2B buying journey. This isn't just a trend; it's a fundamental change in how business relationships are built and how deals are won. You can read more about this in the full report here.


The Tipping Point: "Good for Society" Now Outweighs "Good for Business"

The Dentsu study, which has tracked over 25,000 B2B brand experiences since 2021, highlights a stark evolution in buyer priorities. The data shows a clear and steady decline in the influence of purely commercial factors, with a corresponding rise in the importance of human and societal impact.

The Shifting Priorities of B2B Buyers (2021-2024)

65%
21%
14%
2021
61%
24%
16%
2022
59%
21%
20%
2023
48%
27%
25%
2024
Good for Business
Good for People
Good for Society

Source: dentsu B2B Superpowers Index 2024. Overall influence of different types of decision drivers on the likelihood of being selected (out of 100%).

This data marks a watershed moment: B2B buyers are now operating with a balanced scorecard where societal and ethical considerations carry more than half the weight in their final decision.


The New Face of Due Diligence: Top 10 B2B Buying Factors

This shift is not just theoretical; it's reflected in the specific factors that now separate winning brands from the competition. According to the 2024 report, several of the most influential "decision drivers" are explicitly tied to a company's ethical and social standing.

A Hyper-Competitive Market

The gap between winning and losing brands has shrunk by a staggering 78% since 2021. In this environment, ESG is no longer a soft advantage—it's a hard differentiator.

Success for B2B brands now hinges on demonstrating strong performance in these key areas:

Rank 2024Decision DriverCategory
1I feel safe signing a contract with themTrust
2Is known as being a good employerSocial (ESG)
3Active thought leaders in their category / sectorExpertise
4Comply with regulations, law, industry standards & ethical practicesGovernance (ESG)
5Takes care of its suppliers, business partners and communitiesSocial (ESG)
6Is a brand that aligns with my personal values and ethicsSocial (ESG)
7Meet my company's minimum quality / functional needsBusiness
8Support us with expertiseExpertise
9Offer enough variety and choiceBusiness
10Provides the support, information and expertise we needExpertise

Top 10 Decision Drivers in B2B Buying for 2024. Source: dentsu B2B Superpowers Index 2024.

The message is clear: your ESG strategy is no longer a separate report but a critical component of your go-to-market strategy. It is the new frontier for building trust and differentiation.


Your Strategy is Your Story

As B2B buying groups grow more complex and decision timelines lengthen, the ability to communicate a clear, authentic, and compelling ESG story has become a commercial imperative. Buyers are actively looking for partners who can help them navigate uncertainty with integrity.

"This should add fuel to the call for more creativity, storytelling and emotional resonance in B2B."

dentsu B2B Superpowers Index 2024

The question for every B2B leader is no longer if ESG matters, but how you are leveraging it to build trust, shorten sales cycles, and win deals. Is your ESG data integrated into your commercial conversations, or is it still siloed in an annual report?