Fujitsu’s Updated Materiality Framework: Aligning Business and Sustainability
Fujitsu has reworked how it defines and uses materiality to guide its business decisions. The revision, published in late September 2026, connects the company's long-term growth plan directly to six priority themes that span environmental protection, digital society development, and internal capabilities. This marks the third time Fujitsu has updated its materiality framework since 2018.
The update matters because it treats sustainability as a driver of commercial performance rather than a reporting obligation. For UK businesses that work with Fujitsu or follow large-scale technology suppliers, the framework shows how a major multinational is responding to evolving disclosure requirements while trying to align environmental and social goals with revenue generation.
Materiality frameworks identify which sustainability issues genuinely affect a company's performance and which social or environmental impacts the company creates. They inform everything from risk management to capital allocation. Fujitsu's approach now uses double materiality, meaning it evaluates both how sustainability issues affect its financial performance and how its operations affect the environment and society.
Why Fujitsu revisited its materiality framework in 2025
Fujitsu originally defined materiality in 2018. It revised the framework in 2023 to incorporate what it called "Materiality in Management," explicitly linking business activities to value creation for customers and society. The company revisited materiality again in 2025, driven by three factors.
First, regulatory pressure from sustainability disclosure standards is increasing. The Corporate Sustainability Reporting Directive (CSRD) now applies to large EU-based companies and to non-EU firms with significant EU operations. Consequently, businesses operating across Europe face tighter expectations around how they report environmental and social impacts.
Second, Fujitsu launched a new mid-term management vision starting in FY2026. The company wanted its materiality framework to support that vision rather than sit separately from it. Third, external conditions have shifted. Demand for sovereign computing platforms, artificial intelligence applications, and digital infrastructure has grown. Meanwhile, climate targets and biodiversity commitments have tightened across industries.
Fujitsu says the updated framework supports sustainable growth while helping solve social and environmental challenges through its business activities. The company frames this as a dual objective: achieving corporate growth and contributing to a sustainable society at the same time.
Six priority themes grouped into two categories
The revised framework organises priorities into two groups. The first group, labelled "Essential Contribution Areas," covers Planet, Prosperity, and People. These are the areas where Fujitsu intends to create value through its Uvance business model and other operations. Planet focuses on global environmental protection. Prosperity centres on digital society development. People addresses well-being and quality of life.
The second group, called "Fundamentals for Achieving Sustainable Development," includes Technology, Management Foundation, and Human Capital. These themes focus on internal capabilities. Technology covers innovation and digital transformation. Management Foundation includes governance, risk management, and resilience. Human Capital addresses skills development, workforce engagement, and organisational culture.
Fujitsu positions the first group as outward-facing value creation and the second as the internal engine that enables it. However, the framework does not operate in isolation. It feeds into product development, investment decisions, and reporting requirements. The company says it will further develop Uvance, its model for solving customer and societal challenges, and focus on three growth areas: Sovereign Platform, Physical AI, and Intelligent Society.
Sovereign platforms refer to cloud and computing infrastructure that meets specific national or regional data sovereignty requirements. Physical AI applies machine learning and automation to industrial processes and physical systems. Intelligent Society covers digital infrastructure that supports urban development, healthcare, and public services.
Environmental targets and biodiversity commitments
Fujitsu has set carbon neutrality within the group as a target for FY2030. The company aims to reach net-zero greenhouse gas emissions across its entire value chain by FY2040. These targets include Scope 1, Scope 2, and Scope 3 emissions, covering direct operations, purchased energy, and supply chain impacts.
In addition to climate goals, Fujitsu is strengthening biodiversity and resource-circulation initiatives under its environmental action plan. Resource circulation focuses on reducing waste, improving material efficiency, and designing products for longer lifecycles. Biodiversity work includes assessing impacts on natural ecosystems and supporting conservation efforts in regions where the company operates.
These commitments reflect growing expectations from regulators, investors, and customers. For example, UK businesses tendering for public sector contracts may face carbon reduction requirements under Procurement Policy Note 06/21. Similarly, companies preparing for mandatory climate-related disclosures under the UK's Sustainability Disclosure Requirements will need to understand their supply chain emissions.
Core facts about the update
- Fujitsu updated its materiality framework in 2025 to align with its FY2026 mid-term management vision and to respond to evolving sustainability disclosure standards such as the Corporate Sustainability Reporting Directive.
- The framework uses double materiality, evaluating both the financial effects of sustainability issues on the business and the environmental and social effects of the business on wider society.
- Priority themes are organised into Essential Contribution Areas (Planet, Prosperity, People) and Fundamentals for Achieving Sustainable Development (Technology, Management Foundation, Human Capital).
- Fujitsu aims for carbon neutrality within the group by FY2030 and net-zero greenhouse gas emissions across the value chain by FY2040.
- The company is developing three growth areas: Sovereign Platform, Physical AI, and Intelligent Society, all linked to its Uvance business model.
- Biodiversity and resource-circulation initiatives form part of Fujitsu's environmental action plan alongside climate targets.
What this means for businesses working with technology suppliers
Fujitsu's approach shows how a large multinational is embedding sustainability into strategic planning rather than treating it as a separate compliance exercise. For UK SMEs that rely on technology suppliers, this shift has practical implications. Suppliers with clear sustainability frameworks may help you meet your own reporting requirements, particularly if you need to demonstrate supply chain emissions or environmental due diligence.
Double materiality is becoming a standard tool in corporate reporting. It requires companies to assess sustainability issues from two angles: financial impact on the business and the business's impact on society and the environment. Understanding how your suppliers use double materiality can help you anticipate changes in their product lines, pricing structures, or service delivery models.
For businesses tendering for public sector contracts, your suppliers' sustainability credentials increasingly matter. Procurement Policy Note 06/21 requires suppliers bidding for central government contracts above £5 million to publish a carbon reduction plan. If your technology suppliers lack clear environmental targets or transparent reporting, you may face challenges demonstrating compliance in your own submissions.
Fujitsu's focus on Sovereign Platform, Physical AI, and Intelligent Society also reflects broader market trends. Demand for data sovereignty solutions is growing as governments and regulators tighten rules around data storage and processing. Physical AI applications are expanding in manufacturing, logistics, and utilities. Intelligent Society infrastructure supports smart cities, healthcare digitisation, and energy networks. Businesses operating in these sectors should monitor how suppliers are developing capabilities in these areas.
The company's net-zero targets extend across its value chain, including Scope 3 emissions. This means Fujitsu will likely scrutinise its suppliers' environmental performance more closely. If you supply goods or services to large technology firms, expect increasing requests for carbon data, environmental disclosures, and evidence of reduction plans. Similarly, if you purchase technology products or services, you may gain access to better emissions data as suppliers improve their own tracking and reporting.
Strategic alignment between growth and sustainability reporting
Fujitsu's update reflects a wider shift in how large companies approach sustainability. Rather than maintaining separate tracks for financial planning and environmental reporting, businesses are integrating the two. Materiality frameworks now feed into capital allocation, innovation priorities, and risk management processes.
This integration creates opportunities and risks for smaller businesses. On one hand, suppliers with robust sustainability frameworks may offer better long-term stability and clearer roadmaps for product development. On the other hand, businesses without strong environmental credentials may find themselves excluded from supply chains or facing higher costs as buyers demand transparency and compliance evidence.
For manufacturers, the shift towards resource circulation and biodiversity protection may affect raw material availability and pricing. Fujitsu's emphasis on designing products for longer lifecycles and improving material efficiency aligns with circular economy principles. Consequently, businesses in manufacturing sectors should assess how these trends affect their own operations, particularly if they supply or purchase electronic components, industrial equipment, or digital infrastructure.
Furthermore, the connection between sustainability frameworks and disclosure standards is tightening. The Corporate Sustainability Reporting Directive, which applies to large companies operating in the EU, requires detailed reporting on environmental, social, and governance matters. UK businesses with EU operations or EU customers may face similar requirements. Understanding how major suppliers are responding to these standards can help you prepare for your own compliance obligations.
The mid-term management vision Fujitsu launched for FY2026 frames the next decade as a period of technology-driven value creation. The company says it will use its materiality themes as a starting point for this vision. This suggests that sustainability priorities will influence product development, service design, and customer engagement strategies over the coming years. For businesses that depend on technology partnerships, this means sustainability will increasingly shape the solutions available to you.
How SBS supports businesses navigating supplier sustainability and reporting requirements
We help UK SMEs understand and respond to sustainability requirements across their operations and supply chains. As large suppliers like Fujitsu tighten their environmental criteria, smaller businesses need clear strategies for meeting those expectations. Our compliance support covers carbon reporting, environmental due diligence, and regulatory alignment.
If you need to demonstrate supply chain emissions for tender submissions or customer requirements, we can help you collect and report that data accurately. Our work includes supporting businesses with Scope 3 emissions reporting, which covers purchased goods, services, and downstream impacts. This is particularly relevant if you supply large corporations or bid for public sector contracts with carbon reduction requirements.
We also support businesses developing their own materiality frameworks. Understanding which sustainability issues genuinely affect your financial performance and which impacts your business creates helps you focus resources where they matter most. This approach aligns with double materiality principles and prepares you for future disclosure obligations.
Training is another area where we provide support. The SBS Academy offers practical guidance on carbon management, environmental compliance, and sustainable procurement. If your team needs to understand how sustainability frameworks affect your business or how to engage with suppliers on environmental issues, we can provide targeted training tailored to your sector and operational needs.
Where to find further information on materiality and sustainability reporting
The UK government provides guidance on environmental reporting and sustainability disclosure through the Department for Energy Security and Net Zero. You can find information on carbon reporting frameworks, net-zero targets, and regulatory requirements at gov.uk.
For details on public sector procurement requirements, including carbon reduction plans, the Cabinet Office publishes Procurement Policy Notes at gov.uk procurement guidance. Procurement Policy Note 06/21 sets out the carbon reduction plan requirement for central government contracts.
The Corporate Sustainability Reporting Directive is an EU regulation, but it affects UK businesses with significant EU operations or customers. The European Commission provides detailed guidance on CSRD requirements at their sustainability reporting page.
The Institute of Environmental Management and Assessment (IEMA) offers resources on sustainability strategy, materiality assessments, and environmental reporting standards. Their guidance supports businesses developing robust sustainability frameworks aligned with industry expectations.