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Explore how 650+ sustainability leaders are navigating the turbulence of 2026 and what it means for your reporting strategy.
From shifting CSRD timelines to widening data quality gaps, and from rising Scope 3 ambition to AI adoption that remains shallow, sustainability reporting is entering a decisive turning point. The commitment is stronger than ever, but the infrastructure is not keeping pace.
This exclusive research from Reuters Insights uncovers the pressures, priorities, and practical realities shaping sustainability reporting today.
This benchmark report presents a global, data‑driven view of sustainability strategy, built from insights shared by more than 500 practitioners. It reveals where leading organizations are concentrating their efforts, how they are responding to regulatory pressure, and which approaches are gaining traction across decarbonization, DEI, circularity and more.
This concise outlook captures what sustainability professionals see as their biggest challenges for 2026 and the steps companies are taking to stay resilient. Contributions from Kenvue, Beam Suntory and Stanford University explore reporting developments, AI-driven changes and evolving industry expectations.
As circularity moves from concept to execution, this briefing outlines the pressures, opportunities and regulatory changes influencing business decisions. With insights from H&M, Holcim, Phillips and Heineken, it highlights both the challenges and the emerging competitive advantages of circular models.
This report offers a clear view of COP 30’s defining trends, including the growing emphasis on national‑private sector alignment, climate finance mobilisation and real‑world delivery. Business and policy voices provide action‑oriented perspectives that illuminate where climate efforts are moving next.