Every new year brings a mix of anticipation and unpredictability: excitement about the possibilities ahead and apprehension over the uncertainties that loom. Entering 2026, this duality is front and center for business leaders, especially regarding sustainability goals and programs that have endured consistent challenges over the past year.

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Rather than slowing down in the year ahead, we expect companies to continue to advance their sustainability ambitions, both as a counterweight to uncertainty and as a performance catalyst.

ERM’s 2026 Annual Trends Report distills today’s biggest sustainability issues. Many themes will be familiar—think sustainability strategy and disclosure, energy and decarbonization, and the intersection of technology and sustainability, while the focus on Environmental, Health, and Safety is new, reflecting the ongoing operationalization of sustainability within organizations.

The world does not stand still. Neither does ERM. As corporate sustainability evolves, we will partner with you to develop the understanding and approaches needed to thrive in 2026 and the year ahead.

Trend 1 - Sustainability that pays: A new age of action cements its place Hide

  • Companies are shifting sustainability focus to actions that deliver measurable financial value
  • Environmental and social performance is increasingly recognized as a major driver of capital project success
  • Companies need to make changes to fully leverage improved sustainability data
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Trend 2 - Energy conundrums: Complexity deepens as demand rises Hide

  • Diversified energy strategies are pivotal to corporate competitiveness and resilience
  • Amid a grid investment surge, decentralized power solutions receive increased attention
  • AI, community resistance, and skill shortages drive power approach revamps
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Trend 3 - Sustainability meets the digital era: Challenges and possibilities ahead Hide

  • Quick and sustainable data center expansion is a priority for developers
  • Energy and water supply challenges have developers pursuing direct sourcing and efficiencies
  • Companies treat AI as a driver of sustainability, not a barrier
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Trend 4 - EHS transformation: Moving from compliance to value driver Hide

  • Companies recalibrate EHS investment to keep pace with risks and create value
  • AI, hybrid resourcing, and centralization help companies beat current EHS challenges
  • Overlapping remediation risks and opportunities drive adoption of holistic approaches
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