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Watershed Guide

Sustainability disclosure for companies: 2026 edition

Get clear on the 2026 sustainability reporting landscape, and how to build an ISSB‑aligned, no‑regrets baseline across jurisdictions.

After a dynamic few years, 2026 is when mandatory sustainability disclosure comes into focus. California’s SB 253 kicks off the first U.S. emissions reports (with an August 10, 2026 deadline), the EU’s CSRD Omnibus narrows scope and clarifies timelines, and EU trade regimes (CBAM and EUDR) introduce new data obligations.

This concise guide distills what’s set in stone, what’s still in play, and the practical steps to prepare—featuring insights from Ropes & Gray, EY, and Accenture.

Download the guide to learn:

  • Exactly what’s due in 2026 and when.
  • The status of SB 261 climate risk reporting, the SEC rule, and ESRS simplification—plus how to plan through uncertainty.
  • Who’s in scope under the CSRD Omnibus and when.
  • A practical 2026 action plan.

Take action today: Download the 2026 guide

Don't miss out on this invaluable resource. Equip your business with the tools needed for success in a rapidly changing policy environment.


Cover of ESG Disclosure Guide 2026 PDF

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