Sustainability in 2026
What Businesses Need to Know and Do Now
As 2026 approaches, sustainability is entering a new era defined by greater accountability, transparency, and consistency. The landscape is shifting from voluntary, narrative-driven reporting to a world where impact must be proven through data, evidence, and strong governance.
Businesses that once relied on broad sustainability statements or aspirational commitments will now need to demonstrate measurable outcomes, backed by credible processes and third-party assurance. This evolution represents a major step forward, but it also means that companies must prepare now to meet rising expectations.
At B·ABLE, we work closely with businesses to navigate these changes and turn regulatory complexity into strategic clarity. Below, we outline three major themes shaping the sustainability landscape in 2026 and what companies can do today to get ahead.
Regulation and Reporting: The 2026 Turning Point
The year 2026 will be one of the most significant yet for sustainability reporting and regulation. Global frameworks are converging, creating a more consistent and demanding set of expectations for how companies measure and disclose their impact.
At the heart of this shift are the International Sustainability Standards Board (ISSB) IFRS S1 and S2 standards, which aim to establish a global baseline for sustainability disclosures. These frameworks align closely with the European Union’s Corporate Sustainability Reporting Directive (CSRD) and the emerging UK Sustainability Disclosure Requirements (SDR). Together, they signal a future where sustainability data is treated with the same level of scrutiny as financial reporting.
The CSRD rollout will continue through 2026, extending mandatory ESG disclosures to thousands more companies operating in or with the EU. These disclosures will need to be assured, detailed, and data-driven, covering not only climate but also biodiversity, workforce, and governance impacts. Similarly, the UK’s transition plan requirements will demand clear, forward-looking climate strategies that connect corporate commitments to financial planning and decision-making.
Beyond reporting, the Corporate Sustainability Due Diligence Directive (CSDDD) will introduce legally binding human rights and environmental due diligence obligations for large companies. Businesses will therefore need robust systems to identify, assess, and mitigate risks across their supply chains. The European Union Deforestation Regulation (EUDR), which will take effect from late 2025, will also require importers and producers to provide geolocation data proving that their commodities are not linked to deforestation.
Sectors such as fashion, retail, and food will feel these changes most acutely. Supply chain traceability, responsible sourcing, and evidence-backed claims will become essential. With increasing scrutiny on PFAS (forever chemicals), biodiversity impacts under the Taskforce on Nature-related Financial Disclosures (TNFD), and Scope 3 emissions, companies will need to ensure they are both compliant and proactive in managing their sustainability risks.
For many organisations, the message is clear: sustainability reporting is no longer a communications exercise. It is an operational requirement that demands credible data, reliable systems, and clear accountability.
Strategy and Implementation: From Policy to Practice
While regulation sets the direction, implementation will determine which businesses thrive. Many organisations already have sustainability strategies, but 2026 will require much deeper integration between those commitments and day-to-day operations.
Sustainability will need to move from being a corporate initiative to being embedded across every function, from procurement and supply chain to product design, finance, HR, and marketing.
The companies best prepared for 2026 are already:
Building data-driven systems capable of supporting assured reporting. This includes centralising sustainability data, standardising methodologies, and creating internal controls similar to those used in financial audits.
Strengthening supplier engagement to collect reliable primary data for Scope 3 emissions, due diligence, and deforestation compliance.
Piloting nature-related assessments under the TNFD framework to understand dependencies and risks in their operations and supply chains.
Aligning transition plans with investment decisions so that climate and sustainability targets are backed by budgets, resources, and clear ownership.
For consumer-facing sectors such as fashion, the implications are significant. Greater supply chain transparency will be required across tiers one to three, along with proactive chemical management and proof of labour conditions. Brands will also face growing expectations around product circularity, repairability, and lifecycle impact.
At the same time, this convergence of regulation and expectation presents a real opportunity. Businesses that invest in robust sustainability systems can unlock competitive advantage by winning investor confidence, attracting top talent, and building brand loyalty through authenticity and transparency.
The key is to approach sustainability not as a one-off project but as a business capability. Companies that can connect purpose to performance through measurable, verified outcomes will stand out in 2026 and beyond.
The New B Corp Standards: A Higher Bar for Impact
Alongside global regulatory change, 2026 will also mark the launch of B Lab’s new B Corp standards. This represents a major transformation in how B Corps are assessed and recognised.
The new framework replaces the current flexible, points-based scoring model with a more prescriptive system built around seven core impact topics. Each area includes specific, non-negotiable requirements that businesses must meet to achieve or maintain certification.
For existing B Corps, this means recertification will require greater structure, stronger evidence, and more consistent performance tracking. Larger companies in particular will face increased expectations around governance, risk management, and transparency.
In practice, this shift is designed to ensure that B Corp certification continues to represent genuine, measurable impact as the movement expands globally. However, it also means that businesses will need to start preparing now to avoid unnecessary pressure as their recertification date approaches.
The best starting point is a gap analysis against the new standards to identify where current policies and data fall short and what new evidence or processes will be required. From there, businesses can develop an action plan that prioritises the most material areas, allocates responsibility, and sets clear timelines for progress.
For many B Corps, working with an experienced advisory partner can make this process more efficient and less stressful. Understanding the new framework, interpreting the requirements, and creating evidence documentation can be complex and time-consuming. Early preparation is essential for a smooth and confident recertification journey.
Preparing for What Comes Next
The next 12 months represent a critical window of opportunity. The organisations that act now, building systems, engaging suppliers, and planning for regulatory change, will be best positioned to lead when new standards take effect.
Sustainability in 2026 will no longer be about ambition. It will be about assurance. Companies will need to show that they not only intend to make a positive impact but that they can prove it through data and delivery.
At B·ABLE, we help businesses navigate this shift with clarity and confidence. From sustainability reporting and regulatory readiness to B Corp certification and recertification, our team supports organisations at every stage of their journey.
We work alongside our clients to identify gaps, design practical action plans, and embed sustainability into everyday decision-making, turning complex requirements into meaningful and achievable progress.
If your business is preparing for 2026, whether to align with new regulations, strengthen ESG reporting, or recertify under the new B Corp standards, now is the time to act.
Get in touch with B·ABLE to explore how we can help you prepare, adapt, and lead in the new era of sustainability - hello@bable.world.