14 min read·
Trend watch: corporate climate disclosures in 2026 – gaps, gains and the path ahead
A look at how corporate climate disclosures are evolving as the U.S. enters 2026. Recent surveys show near-universal sustainability reporting among large U.S. companies, yet there is a striking gap between the number of firms assessing climate risks and those implementing adaptation measures. This trend analysis unpacks the latest statistics on reporting coverage, TCFD alignment and decarbonisation action; explains how new state and international regulations such as California’s SB 261 and Europe’s Corporate Sustainability Reporting Directive will reshape disclosure obligations; and provides a framework for executives to prepare for a fast-changing landscape.