What awaits us in ESG? 5 key topics in 2026
As a result, ESG remains a key element of management, but the division between mandatory and voluntary approaches to reporting is becoming increasingly clear.
ESG - what awaits us?
Regulatory adjustment - CSRD and the Omnibus package
2026 is a transitional period between the implementation of CSRD and its simplification under the Omnibus initiative.
Key directions of change:
- limiting the scope of mandatory reporting for certain entities,
- simplification of ESRS requirements,
- greater application of the proportionality principle,
- reduction of reporting burdens for SMEs.
In practice, this means that:
- the reporting obligation still applies to the largest entities,
- some companies may benefit from simplifications or deferrals,
- voluntary ESG reporting (VSME) is gaining importance as an alternative to full ESRS.
ESG - what awaits us?
Voluntary ESG reporting as a new market standard
In 2026, more and more companies - especially SMEs - choose voluntary ESG reporting despite the lack of a formal obligation.
Most commonly used approaches:
- simplified standards (e.g., VSME – Voluntary ESRS for SMEs),
- reporting for contractors and financial institutions,
- selective ESG disclosures (e.g., emissions, social policies, corporate governance).
Voluntary does not mean absence of pressure - reporting is often indirectly required by:
- banks and investors,
- large companies in supply chains,
- public institutions.
ESG - what awaits us?
ESG in the value chain - market pressure instead of regulation
With the reduction of certain regulatory obligations, the importance of market mechanisms is increasing.
Large organizations continue to:
- collect ESG data from suppliers,
- conduct risk assessments in supply chains,
- require compliance with their ESG policies.
As a result:
- ESG is “spreading” across the entire market,
- even companies not covered by CSRD must prepare for reporting,
- voluntary standards are becoming a de facto market requirement.
ESG - what awaits us?
Technology and simplification of ESG reporting
In 2026, technology supports not only the development of ESG but also its simplification.
Organizations are implementing:
- tools for automatic data collection,
- ESG systems adapted to simplified standards,
- AI solutions supporting analysis and reporting.
Key aspects remain:
- data quality and consistency,
- ability to verify data,
- reduction of excessive reporting.
At the same time, companies must consider technology regulations (e.g., the AI Act) and risks related to process automation.
ESG - what awaits us?
Financing and transformation - ESG condition for access to capital
Despite deregulation, the importance of ESG in financing does not decrease.
Financial institutions:
- continue to use ESG criteria in risk assessment,
- require non-financial data (often regardless of CSRD obligations),
- develop products linked to sustainable development.
In practice, this means:
- ESG remains crucial for access to financing,
- companies without ESG data may have limited access to capital,
- transparency and credibility of disclosures - also voluntary ones - are becoming increasingly important.
ESG - what awaits us?
Sustainable financing
The growing importance of sustainable financing in 2026 is becoming a clear trend shaping the strategy of many companies. Investors are increasingly directing funds toward green bonds, ESG funds, and other financial instruments supporting sustainable development. Additionally, financial institutions are taking steps toward greater transparency by introducing standards for assessing sustainable investments.
ESG - what awaits us?
ESG implementation and reporting. How can we help?
The upcoming changes in ESG are not only a challenge but also an opportunity to strengthen market position and contribute to building a more sustainable economy. Companies that proactively prepare for new requirements will be better adapted to operate in a rapidly changing business environment.
ESG implementation - scope of support for companies
We are part of the international Crowe network, one of the largest advisory and audit networks in the world. As part of ESG advisory services, we help companies in the following areas:
ESG - sustainability advisory services
ESG - what awaits us?
Frequently Asked Questions (FAQ)
Not always. After regulatory changes (Omnibus), the obligation mainly applies to the largest entities. In many cases, reporting is voluntary or indirect (e.g., for contractors).
Yes - in practice, it is increasingly required by the market (banks, investors, business partners) and affects access to financing and competitiveness.
Yes, although often indirectly. SMEs are increasingly voluntarily reporting ESG data using simplified standards.
Partially yes - the Omnibus package introduces simplifications and greater proportionality. However, this does not reduce the importance of ESG in business practice.
Yes, but a proportional and voluntary approach allows better control of costs. Well-designed ESG activities bring long-term business benefits.
