Build Once, Report Everywhere: Four Sustainability Trends to Look Out for in 2026
Sustainability reporting continues to evolve and is reshaping how companies manage risk and business value. Regulators are locking in new rules, standards are converging, assurance is becoming the norm, and sector-specific requirements are sharpening comparability. We’re also seeing new or intensified areas of focus, such as nature-based disclosures.
The message for companies is clear: build credible, decision-useful reporting now so you can meet compliance requirements and turn the data into a competitive advantage. In 2026, we expect to see major shifts in how companies disclose their sustainability performance. Here are four trends to watch.
AI can also streamline reporting and assurance by detecting inconsistencies across sources, surfacing missing evidence, and standardizing narratives."
1. AI-Powered Sustainability Reporting
Artificial Intelligence (AI) is changing how companies track, manage and report on climate and sustainability. The traditional method, marked by manual data collection and writing, is moving towards continuous AI-enabled monitoring while improving reporting insights and strategy. AI can also streamline reporting and assurance by detecting inconsistencies across sources, surfacing missing evidence, and standardizing narratives. Human judgment and oversight are essential to validate sources, interpret nuances, and protect an organization’s narrative to remain credible, authentic, and accurate.
AI is also now a critical audience. We are supporting our clients through AI audits that show how all the major AI models are processing their sustainability information. This knowledge can help companies better structure their disclosure content. Additionally, AI itself is emerging as a disclosure topic, and companies should explain how they govern, test and responsibly use AI across sustainability and broader business goals.
2. Mandatory Climate Risk Disclosures
Climate disclosure is converging on a common baseline. With the Task Force on Climate-related Financial Disclosure (TCFD) integrated into the International Sustainability Standards Board (ISSB) framework, companies that have reported under TCFD are now shifting to ISSB’s International Financial Reporting Standards (IFRS) S2 while preparing to meet California’s climate laws and the European Union’s Corporate Sustainability Reporting Directive (CSRD). TCFD’s legacy continues as most climate regulations draw on its structure, and a TCFD-based climate assessment remains a strong foundation for identifying climate risks and opportunities and easing into IFRS S2 alignment. What’s different is that IFRS S2 formalizes TCFD’s architecture into more prescriptive, auditable requirements with clearer definitions, specified disclosures (e.g., transition plans, scenario analysis, emissions detail), and stronger expectations for controls and assurance.
What companies should do now: establish governance and internal controls so climate data is assurance‑ready; complete or refresh a TCFD‑based risk and opportunity assessment and scenario analysis; standardize Scope 1, 2 and 3 methodologies and documentation; plan for assurance and evidence management; and map an IFRS S2 core report to jurisdictional add‑ons such as CSRD ( for double materiality, value‑chain breadth) and California rules (for emissions and climate‑related financial risk). Building a scalable data model, clear traceability, and repeatable workflows will reduce the cost to comply and improve credibility across filings.
3. The New Era of Sustainability Assurance
Assurance of sustainability data is moving from a voluntary exercise to an expected standard, driven by emerging standards such as IFRS S2, CSRD, and California’s climate laws. Stakeholders and investors are also increasingly requiring reliable and comparable sustainability information, making third-party assurance crucial for minimizing greenwashing risks and meeting disclosure expectations.
Companies should prioritize data governance to ensure accuracy, completeness, and thorough documentation of sustainability metrics. VOX Global is developing data provider training for our clients as they implement required upskilling for all teams involved. These trainings emphasize the importance of high-quality evidence and data controls to meet new sustainability reporting assurance standards. Ultimately, investing in assurance readiness is a differentiator for a company because it is not just about meeting regulations; it is a strategic move to gain investor confidence and position the company as a sustainability leader.
To stay ahead of the curve, companies should establish core nature metrics and build traceability and controls needed for assurance."
4. Nature and Traceability are the New KPIs
Biodiversity metrics are also shifting from voluntary to mandatory in sustainability reporting, with 2026 furthering that transition. CSRD’s biodiversity and ecosystems standards, the EU’s Deforestation Regulation, the Taskforce on Nature-related Financial Disclosures and ISSB’s upcoming January 2026 nature-related exposure draft are accelerating expectations for end-to-end traceability. Companies will be expected to disclose land-use change, deforestation-free status, water dependence and withdrawals, habitat conditions and more. Compliance with these expanding topics is strategic and could grant access to markets that want companies to address their biodiversity strategy. To stay ahead of the curve, companies should establish core nature metrics and build traceability and controls needed for assurance. Teams that integrate credible nature, location-specific nature data will be positioned to confidently report in this new regulatory environment.
At VOX Global, we help companies get ahead of the new sustainability reporting trends. Whether this means shifting from TCFD to IFRS S2, preparing for CSRD, building assurance-ready data, adopting sector-specific standards, and integrating biodiversity metrics—we can navigate evolving rules, mitigate risk, and communicate with purpose.
Reach out if your team is gearing up for compliance or needs help getting started.
