The ESG regulatory landscape has continued to develop at pace in 2026, with updates ranging from the entry into force, following multiple twists and turns, of the EU Omnibus simplification amendments to the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive, to ongoing efforts to introduce UK Sustainability Reporting Standards reporting.
To support with horizon scanning efforts we have updated our timeline of key ESG developments to cover developments in 2026 in the UK and EU, including those that are expected to take place later this year.
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