What to expect from sustainability policy in 2027

2027 brings a new wave of reporting milestones. California could require scope 3 disclosures for the first time. The EU's simplified ESRS changes how hundreds of companies report, the UK is redesigning its corporate reporting framework, and Australia's group 2 companies face their first mandatory sustainability filings.

The challenge today is building a reporting process flexible enough to handle multiple frameworks, shifting deadlines, and growing scrutiny from regulators, auditors, and investors.

This guide separates what's confirmed from what's still in flux and translates each development into concrete next steps.

Download the guide to learn:

• What California's next SB 253 phase means for scope 3 reporting and assurance
• How simplified ESRS changes your EU reporting workload—and what preparation still applies
• What the UK's corporate reporting consultation could mean for your company
• When Australia's group 2 and group 3 reporting kicks in and what to prioritize
• How climate volatility, AI, and data center growth are raising the bar on disclosure
• A practical 2027 preparation checklist for sustainability, finance, legal, and risk teams