As we step into 2026, sustainability and ESG regulations are evolving at an unprecedented pace across major regions. This edition offers a global snapshot of key developments from January to help you stay ahead.
Europe
January 2026 marked a decisive implementation phase for Europe’s agenda, as multiple flagship frameworks moved from readiness into active application.
Companies and Financial Institutions faced rising expectations around the practical delivery of Corporate Sustainability Reporting Directive (CSRD) obligations, including the use of European Sustainability Reporting Standards (ESRS), data assurance, and value‑chain coverage.
Regulators simultaneously sharpened oversight of sustainable finance disclosures, taxonomy alignment, and anti‑greenwashing controls, reinforcing the credibility of transition plans and climate‑risk integration.
Progress also continued across biodiversity, due‑diligence, and supply‑chain transparency initiatives, signaling broader convergence between environmental, social, and governance requirements.
North America
Significant consolidation phase for regulations across North and South America, as authorities advanced from rulemaking to execution. Regulators across the region prioritized climate and nature-related disclosures, carbon market oversight, supply chain due diligence, and sustainable finance integrity.
In the United States, Canada, and key Latin American economies, January saw the activation of disclosure mandates, supervisory guidance, and enforcement mechanisms tied to previously issued frameworks.
APAC & Oceania
Regulations across the APAC and Oceania region, moved from policy intent to implementation. Regulators intensified their focus on climate-related disclosures, sustainable finance taxonomies, supply chain transparency, and corporate governance accountability.
From enhanced mandatory reporting standards to the operationalization of climate risk frameworks and transition planning requirements, the month signaled a clear shift toward enforcement, consistency, and data credibility.
Japan is extending its regulatory amendments to social and governance aspects covering anti-money laundering and human capital while China continues promoting green consumption and solid waste management through comprehensive measures, in addition to joint efforts with other countries in this field.
