If 2025 was the year many teams heard that new reporting requirements were coming, 2026 is when preparation starts to feel real.
This guide focuses on what actions are worth taking now, regardless of how specific timelines evolve.
The UK context
The UK is progressing towards UK Sustainability Reporting Standards aligned with international frameworks. The direction of travel is clear:
- Greater consistency in disclosures
- Stronger expectations on governance and controls
- More emphasis on decision-useful information
Preparation in 2026 should focus on process, not panic.
The EU context
CSRD and European Sustainability Reporting Standards are established, with amendments and simplifications underway.
Rather than waiting for final certainty, organisations should focus on building durable capabilities that will remain relevant.
What good preparation looks like
Clear ownership
Compliance breaks down when ownership is unclear.
Ask:
- Who owns which data streams
- Who approves assumptions
- Who signs off changes
A repeatable evidence trail
Each material figure should have:
- A source
- A date
- An owner
- A brief explanation
Scalable supply chain engagement
For organisations with SME-heavy supply chains, supplier engagement becomes the critical challenge.
Effective engagement is:
- Simple
- Supported
- Staged
- Repeatable
A practical 90-day plan
Weeks 1 to 2:
- Confirm boundaries
- Assign owners
- Create evidence logs
Weeks 3 to 6:
- Build the data pipeline
- Identify gaps
- Standardise assumptions
Weeks 7 to 12:
- Segment suppliers
- Pilot engagement
- Refine and scale
Common mistakes in 2026
- Waiting for perfect regulatory clarity
- Over-focusing on reports rather than workflows
- Treating suppliers as a one-off data request
Closing thought
The organisations that succeed in 2026 are not those with the most complex models, but those with the clearest processes and strongest evidence.
