The ESG reporting landscape has undergone dramatic changes in 2026, with the EU's CSRD fully in effect and the SEC's climate disclosure rules now mandatory for large filers.
Key Changes
Companies must now report Scope 3 emissions with third-party assurance, disclose climate risk scenarios under multiple warming paths, and tie executive compensation to sustainability targets.
What This Means
For multinational firms, the compliance burden is significant — but so is the opportunity. Leading companies are using enhanced ESG data to attract sustainability-linked capital and differentiate in RFPs.
