In early 2026, the global baseline for sustainability reporting has been set and endorsement of new UK International Sustainability Standards Board (ISSB)-aligned reporting standards is imminent.
This means the Environmental, Social and Governance (ESG) reporting landscape has reached a culmination point; the next phases of impactful reporting are defined by implementation quality, credibility and actionability – rather than new frameworks.
In 2026, your closures must be followed by operationalisation to address business, investor and stakeholder-critical issues.
Let’s look at some of the key elements impacting the ESG reporting landscape this year, so you can navigate this new market space with confidence.
What are UK Sustainability Reporting Standards (UK SRS)?
This is a key term in 2026 – and beyond. The UK SRS will serve as the foundation for our future sustainability disclosures regime – mandating disclosure on governance, strategy, risk management and metrics related to sustainability and climate.
The government aims to publish finalised versions of UK versions of two ISSB standards (UK SRS S1 and UK SRS S2) for voluntary use in early 2026.
Although practicalities around implementing and reporting towards these standards will only be known for certain once the finalised standards are published, planning your UK SRS reporting now helps your organisation hit the ground running once this becomes compulsory.
Have you heard of Assurance for ESG and sustainability reporting?
Assurance is becoming increasingly important in the ESG reporting landscape. This refers to the independent verification of ESG data and reporting disclosures; assessing an organisation’s data to confirm its accuracy and completeness.
There are two main types of assurance: reasonable (or ‘high’ assurance) and limited (or ‘moderate’ assurance). Both are commonly used in ESG reporting.
Choosing the right level of assurance empowers you to strengthen the integrity of your ESG reporting, build stakeholder trust, and confidently advance toward greater transparency and accountability.
Scope 2 reporting reform is coming
The recent Greenhouse Gas (GHG) Protocol’s Scope 2 emissions reporting consultation brings the rules governing how renewable electricity is accounted for on the verge of change.
While final guidance is still in development, momentum is building towards more granular – potentially half-hourly or hourly – matching of electricity consumption with renewable generation.
While the finalised standard is anticipated in 2027, phased implementation and transition arrangements are widely expected – providing a narrow but valuable window for your organisation to prepare.
Inspired helps businesses build credible, compliant and audit‑grade ESG disclosures and achieve real reductions through practical energy optimisation and decarbonisation measures.
With more than 3,500 organisations already benefiting from our expertise, we provide tailored solutions to help businesses control their costs, reduce emissions, meet evolving Corporate Sustainability Reporting Directive (CSRD), Scope 2 emissions reporting and UK SRS requirements and strengthen their resilience in an increasingly complex regulatory landscape. Our ESG Assurance capabilities further ensure that your disclosures stand up to investor, auditor and regulatory scrutiny.
