9 January, 2026

The Financial Times kicked off 2026 with a climate-themed outlook on five forces shaping action this year. While all matter, one stands out: disclosure. 

Reporting season is here, and despite the usual noise around cost and complexity, the message is clear – despite all the regulatory furore, reporting is very much still on the table. 

This year brings a wave of climate reporting updates: the UK launches its Sustainability Reporting Standards and new disclosure rules for companies entering regulated markets early this year; the much-debated Omnibus changes mean that the EU will adopt revised standards by mid-year; China introduces corporate climate reporting aligned with IFRS and ISSB (with local adaptations); Hong Kong is tightening rules for listed firms; and Australia mandates climate-related disclosures for mid-sized businesses. 

Disclosure might be changing but it’s not going anywhere.  

Of course it’s always worth remembering that disclosure is the start not the finish. Clarity on emissions, energy use, and resource intensity unlocks opportunities to cut waste, reduce costs, and build resilience. This is the path to impact and performance as well as strengthened investor confidence and future-proofed operations. 

The winners in 2026 will see disclosure not as a burden, but as a blueprint for growth. If you’d like support navigating these waters, we’re here to help. 

By Bertie Bateman