Topic

sustainability reporting

Discover 4 articles exploring sustainability reporting, from foundational concepts to advanced strategies and real-world applications.

Policy, Standards & Strategy13 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.