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Navigating ESG change for 2026
Understand the regulatory shifts transforming sustainability in the EU, US, and APAC
Download the eBook
Discover the top ESG regulatory reforms in the EU
Explore US developments shaping climate, waste, and producer responsibility
Find out about APAC’s accelerating ESG disclosure and due diligence rules
Get expert guidance on preparing for 2026 with confidence and foresight
Environmental, social, and governance (ESG) expectations have entered a new era — one defined by accelerating global rules, shifting reporting thresholds, and expanding due-diligence requirements. For sustainability, compliance, and corporate strategy teams, 2026 will be a pivotal year.
This eBook breaks down the most important ESG regulatory developments across the EU, US, and APAC so businesses can prepare for what’s ahead and respond with clarity, confidence, and strategic focus. Based on insights from Enhesa experts Paula Galbiatti Silveira, Elaine Ye, and Jin Wang, it distills the most impactful changes from 2025 and what they mean for organizations entering 2026 and beyond.
Get expert insight into the year’s biggest ESG shifts
Evolving ESG regulation in the EU
Understand how the EU is reshaping sustainability reporting and due diligence:
- The CSRD scope tightening — with thresholds rising from 250 to 1,000 employees and a 90% reduction in in-scope companies
- ESRS simplification, reducing disclosures by more than half
- A narrower, more focused CSDDD targeting only the largest companies and limiting due diligence to tier-one partners
Environmental priorities: Deforestation, green claims, and AI
Learn how the EU’s environmental agenda is changing:
- The evolving compliance timeline for the EU Deforestation Regulation
- What the pause of the Green Claims Directive means for greenwashing scrutiny
- How the AI Act and new digital omnibus will shape responsible AI use and sustainability reporting
The US landscape: State-driven action amid federal slowdowns
See how state policies are now defining national ESG momentum:
- California’s landmark SB 253 and SB 261 climate disclosure rules
- State expansion of Extended Producer Responsibility laws and what producers must prepare for
- Federal rollbacks, exemptions, and the practical implications for multi-state reporting
APAC's rise in ESG regulation
Explore the region’s rapid — and diverse — regulatory expansion:
- New disclosure standards in China, Japan, South Korea, and India
- Strengthened rules for human rights, labor practices, and circular economy requirements
- Emerging climate frameworks shaping long-term decarbonization strategies across Asia
Sustainability and ESG compliance guidance for leaders
Anticipate regulatory shifts before they reach your business
Connect diverse requirements across global markets
Align sustainability strategy with fast-changing legal expectations
Turn compliance pressure into competitive advantage
Prepare your organization for what's coming next
Download the eBook
At Enhesa, we transform complex sustainability regulations into clear, actionable insights — helping global businesses stay ahead of requirements, reduce risk, and build resilient ESG strategies.
Download Navigating ESG change for 2026 to get ahead of the regulatory curve and stay informed as ESG expectations continue to evolve.