SUSTAINABILITY TRENDS IN 2026
In 2026, sustainability is shifting into a more mature phase: stakeholders are moving beyond broad commitments and are looking for clear evidence of delivery, robust data and credible transition pathways. This places greater emphasis on integration of sustainability into strategy, governance and core operations rather than treating it as a standalone agenda.
1. Sustainability disclosure becomes strategic
Regulatory and market expectations around sustainability disclosure are tightening, with growing alignment to global baseline standards and climate‑related reporting frameworks. Even where requirements are not yet mandatory for every organisation, lenders, customers and investors increasingly expect consistent, decision‑useful sustainability information as part of their risk and opportunity assessment.
This is shifting practice in two important ways:
• Sustainability information is increasingly overseen with the same discipline as financial reporting, including clearer ownership, internal controls and, in some cases, external assurance.
• Leading organizations are focusing on a concise, material set of metrics that link directly to strategy, risk management and capital allocation, moving away from broad but shallow ESG narratives.
2. Transition plans as a core business tool
Net zero is no longer judged by headline ambition alone; transition plans are becoming the lens through which credibility and resilience are assessed. Stakeholders are asking how emissions reductions will be delivered over the next decade, how dependent plans are on offsets, and how these actions are reflected in investment and operational decisions.
Effective transition planning in 2026 tends to:
• Prioritise the next five to ten years, with clear interim milestones rather than relying on distant end‑dates.
• Quantify key decarbonisation levers – from energy efficiency and asset upgrades to logistics and product design – and connect them directly to financial performance and resilience.
3. Value chains under the spotlight
Attention is intensifying on value‑chain impacts, particularly Scope 3 emissions, human rights and nature‑related risks across suppliers and partners. New and evolving regulations on supply‑chain due diligence and deforestation, combined with the requirements of large customers and public bodies, are raising expectations across entire ecosystems.
As a result, organisations are:
• Mapping and segmenting suppliers, identifying those that materially influence environmental and social performance, and engaging them on expectations and improvements.
• Using procurement, contracts and collaborative programmes to reduce emissions, improve transparency and mitigate social and environmental risks.
4. Nature, resilience and physical risk
The sustainability conversation is expanding from carbon to encompass broader nature and resilience topics, including biodiversity, water and ecosystem health. Policy developments such as biodiversity‑related requirements in planning, and the emergence of nature‑related disclosure frameworks, are encouraging organisations to understand dependencies and impacts on natural capital.
This is driving new lines of inquiry at board and executive level:
• How physical climate risks such as heat, flooding and drought could affect operations, supply chains and asset values over relevant time horizons.
• How land use, water management, habitat impacts and nature‑based solutions can be incorporated into site strategies, investment decisions and risk management processes.
5. Capability, culture and data foundations
A persistent execution gap remains between ambition and delivery, and in 2026 the focus is increasingly on building the internal capabilities and data foundations required to close it. Organisations are recognising that sustainability outcomes depend not only on targets, but also on skills, systems and day‑to‑day decision‑making.
Key developments include:
• Broader sustainability literacy across functions such as finance, procurement, operations and HR, enabling environmental and social factors to be integrated into routine decisions and performance management.
• Strengthening data collection and reporting processes for energy, emissions, waste and social indicators, aiming for reliability, audit‑readiness and the flexibility to respond quickly to evolving expectations.
How Climery contributes to this landscape
Climery supports organisations in translating these trends into practical, actionable pathways that align sustainability with commercial priorities.
• Developing concise sustainability strategies and KPI sets that integrate with existing planning and reporting cycles.
• Designing robust yet pragmatic transition plans, grounded in real projects, sequencing and governance
• Establishing streamlined data and documentation processes so that sustainability information is consistent, defensible and ready for increasing stakeholder scrutiny.
In 2026, credibility rests on the strength of evidence and execution behind sustainability commitments. Climery’s role is to help organisations navigate this shift with clarity, proportionality and a clear line of sight to long‑term value creation.
