Disruptive times call for durable measures.
The new year has kicked off with yet more geopolitical turbulence and uncertainty, bringing into focus the need for secure access to resource, commodities and trade routes. This sits against the recent international backdrop of a weakening in the rules-based order and multilateralism, and the prioritisation of more immediate national concerns such as energy security and defence spending. We have seen, and in 2026 we believe we will continue to see, this drive an increasingly fragmented and volatile policy approach to ESG issues such as climate and diversity, and fuel a more activist (and litigious) NGO community in that space. But it would be a mistake to read this as a lightening of the regulatory load. Whilst some jurisdictions are pulling back to a degree (e.g. US at federal level), many others are leaning in (e.g. many parts of Asia) or are reaffirming commitment to aims but reconsidering means (e.g. the EU). Be it at national or business level, the longer-term imperatives and benefits – to security and to economic productivity – of a progressive sustainability strategy remains clear.
All this goes to the heart of ESG-related risks and opportunities, and underlines the need for all businesses to plan ahead and have clear strategies to deal with them, in a way which makes sense to stakeholders and adds up commercially with some longevity.
We encourage you to explore our suite of resources designed to help GCs, sustainability and risk professionals remain vigilant, mitigate risk, and focus on long-term resilience for their business in a turbulent climate.
Get ahead of the curve in a changing ESG landscape
Explore our ESG & Impact Knowledge Library for in-depth knowledge of ESG law, regulation and best practice through the lens of your organisation. This year, companies will be expected to plan their response to changes to the CSRD and CS3D, as well as the SFDR 2.0 framework, factoring in transition planning and supply chain due diligence considerations The risk of greenwashing and value chain liability claims therefore endures. When it comes to the "S", companies with employees working in the EU will need to prepare for the EU Pay Transparency Directive by 7 June 2026. While these topics highlight some of the key developments in the year ahead, they are by no means the limit of what is coming down the track. Organisations should be mindful of other ongoing and emerging ESG challenges and regulatory requirements relevant to their activities and jurisdictions – ask us about our horizon scanning services if you’d like to learn more about doing this in a cost-efficient way.
- Our ESG Circular delivers clear-cut market insights and engaging perspectives, helping businesses to get ahead in developing their ESG strategy through a pragmatic legal lens. Subscribe here.
- Our ESG Academy distils our legal insights and on-the-ground experience into six relevant and focused modules designed to equip you with practical ESG knowledge, centred around core strategic themes of resilience, risk, and opportunity. Watch the trailer and sign up.
- Check out our ESG litigation before the English courts: a global heat map for an overview of the increasingly global nature of ESG-related claims brought before the English courts, and the resulting key implications for the corporate landscape.
