Key findings
- 71% of UK sustainability decision-makers support mandatory climate disclosure, against 39% in the US.
- A majority in the UK supports all five policies tested, from 60% to 71%.
- No policy has majority support in the US. The highest is a carbon border adjustment on 45%.
- The smallest gap between the two markets is 21 points.
Do UK businesses support climate regulation?
Yes, across the board. We asked 250 UK sustainability decision-makers whether they support or oppose five policy measures. Mandatory climate disclosure has the most support (71%), followed by a carbon border adjustment (66%), mandated science-based targets (64%), a carbon price or carbon tax (61%) and expansion of emissions trading (60%).
Do US businesses support climate regulation?
A minority does. Among 250 US sustainability decision-makers, the most supported measure is a carbon border adjustment on 45%. Mandatory climate disclosure and emissions trading expansion are on 39% each, mandated science-based targets on 36% and a carbon price or tax on 35%.
UK sustainability leaders back every climate policy. US leaders back none by a majority
To what extent do you support or oppose each of the following policy measures? (Strongly or somewhat support)
- United States
- United Kingdom
View data
| Measure | United States | United Kingdom | Gap (points) |
|---|---|---|---|
| Mandatory climate disclosure | 39% | 71% | 32 |
| Mandated science-based targets | 36% | 64% | 28 |
| Carbon price or carbon tax | 35% | 61% | 26 |
| Carbon border adjustment | 45% | 66% | 21 |
| Emissions trading expansion | 39% | 60% | 21 |
Where is the gap widest?
On disclosure. UK support for mandatory climate disclosure is 32 points higher than in the US, the widest gap of the five. It is also the measure UK respondents support most.
The narrowest gaps are on carbon border adjustment and emissions trading, at 21 points each. A border adjustment is the only measure that comes close to a majority in the US.
Support for mandatory climate disclosure
Why would businesses want more regulation?
Because rules remove a competitive risk. A company that reports and invests voluntarily carries a cost its competitors can avoid. A mandate levels that. It also settles the uncertainty that 56% of US organisations name as a barrier to investing.
These respondents are sustainability decision-makers, so they are closer to the issue than a typical executive. Even so, the US and UK samples hold the same roles, and they disagree by 20 to 30 points.
What this means
In the UK, regulation is not the enemy of the people doing this work. A clear majority is asking for it. Trade bodies and public affairs teams arguing against climate rules "on behalf of business" may not be speaking for their own sustainability leads.
In the US, the conversation starts somewhere else. Leading with mandates will lose most of the room. A border adjustment, which protects domestic firms from higher-carbon imports, is the measure with the widest appeal.
For global companies, one policy position will not fit both markets.
Frequently asked questions
Do UK businesses support mandatory climate disclosure?
Yes. 71% of UK sustainability decision-makers support mandatory climate disclosure, according to The Reality Department.
Do US businesses support mandatory climate disclosure?
39% of US sustainability decision-makers support it.
Do businesses support a carbon tax?
61% of UK sustainability decision-makers support a carbon price or carbon tax, against 35% in the US.
Methodology
The Reality Department surveyed 500 sustainability decision-makers: 250 in the United States and 250 in the United Kingdom. Fieldwork: August 2026. Support combines "strongly support" and "somewhat support".
Related: What is stopping companies investing in decarbonisation?
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