Insights

Sustainability is increasingly becoming an integral part of strategic ambitions. ESG benchmarking is developing into a valuable strategic tool for strategy, innovation and stakeholder trust in this playing field.

For organisations that will fall under the reporting obligation of the Corporate Sustainability Reporting Directive (CSRD) from FY2027 onwards, 2026 will be a crucial year of preparation. The way in which organisations handle sustainability reporting in the coming years will continue to shape their strategic direction. After all, sustainability reporting is evolving further into a strategic steering tool: it helps organisations better manage their impact, risks, and opportunities, make progress visible, and communicate transparently to stakeholders.