ESG continues to evolve amid changing economic conditions and geopolitical uncertainty, as regulatory expectations become more detailed and enforcement activity intensifies. 

Our 2026 Outlook highlights five key themes driving the ESG legal landscape across major markets in 2026. We explore what these themes mean in practice for companies and financial institutions, including how evolving ESG risks and opportunities are shaping strategy, disclosure, governance and risk management.

The five global themes we expect to shape the ESG regulatory and policy landscape in 2026 are:

  1. Charting the course: Notwithstanding political and economic headwinds, transition planning remains a key focus for companies and investors alike
  2. Disclosure landscape in flux: Disclosure regimes continue to evolve rapidly but interoperability remains a pressing challenge
  3. Simplification vs proliferation: Expect more regulatory simplification and streamlining but equally the introduction of new sustainability regulation
  4. Beyond traditional corporate boundaries: The realities of complex supply chain due diligence start to bite
  5. The spotlight intensifies on accountability: Litigation and regulatory risk for ESG issues and greenwashing are still top of mind 

Related expertise

Environment, Social and Governance