The discussion organized by Palau took place online on 21 January 2026. Participants included Matthew Gardner (Sustainserv), Hannah Nascimiento (Luminous), Christian Honoré (ESG Implementation), Ottilly Mould (Nordic Sustainability), Ata Bærentsen (SustainX), Erik Weidstam (Ethos), Tomas de Romagnoli (Mobius), Mathieu Gregori (Econos ESG), and myself. The discussion was moderated by Maria Tymtsias and Jerome Cloetens from Palau. A recording of the event is available to members of the Palau community.
From the responses, both yours in the survey and those of the experts speaking during the discussion, the need to normalize sustainability stands out most strongly. The previous year felt challenging: 39% of respondents enter the new year feeling tired, 37% point to fear, and as many as 61% have mixed feelings. At the same time, one third approach the new year’s challenges with curiosity 😊
The concerns are linked to what we expect most in 2026: further regulatory changes. This was indicated by as many as 72% of survey participants. The next items on the list, however, were already more connected with everyday business reality: energy transition and decarbonization, as well as the circular economy, were mentioned by about half of respondents, and nearly 40% also cited climate resilience and supply chains. This strongly correlates with the experts’ views, who emphasized the increasingly tight link between sustainability management and companies’ core operations and economic fundamentals. Sustainability as a value-creation tool is gaining recognition among corporate decision-makers, while ESG motivated by politics or ideology is losing its raison d’être.
Many survey respondents nevertheless indicate that politicians (43%) as well as regulators and supervisors (59%) will continue to influence sustainability, although there will be less regulatory pressure and scrutiny than last year. A polarized geopolitical environment and an unstable international situation were highlighted both by the experts in the discussion and by two thirds of survey participants. I interpret these two factors not so much as shaping norms and regulations, but rather as primarily increasing the need to strengthen the resilience of companies and their value chains. Some experts pointed to the importance of scenario analysis to ensure resilience of supply chains and to implementing circular business models in order to reduce costs and decrease dependence on single suppliers of key raw materials.
Artificial intelligence in sustainability is no longer a question of whether it can be used, but how to use it effectively. According to 89% of respondents, the importance of AI in sustainability will grow in 2026. But to leverage the capabilities of AI, it must run on high-quality, structured data. Proper human oversight is also essential. Experts also point to another aspect of using AI: models are increasingly used by the audiences of reports, which forces companies to be precise and unambiguous in the information they present and in how it is interpreted. At the same time, we must remember that current models still do not have true reasoning abilities, which means they can support strategic decision-making only to a very limited extent.
Among survey respondents, the prevailing view is that in 2026 companies will communicate less about their sustainability (41% versus 17% who think otherwise). At the same time, the majority (54%) expect an increase in greenwashing and disinformation. Communicating precisely and based on evidence is therefore becoming one of the key skills we should develop.
In the respondents’ view, the European Union will remain the leader in sustainability looking toward 2030 (72%). China ranked second (56%). Not a single person pointed to the United States of America. A few individuals indicated India or other countries in Asia. This is an interesting result that reflects the current state of affairs. However, 2030 is still quite a distant horizon, and in my opinion we may still be surprised if we fail to fully appreciate the pace of change happening in some other countries.
Both the experts’ discussion and the survey responses paint a picture of 2026 as a time when sustainability will stop being a heavy compliance or reporting burden. We also do not expect new revolutionary changes or the emergence of new trends. Instead, we will focus on further embedding sustainability principles into the day-to-day functioning of companies and integrating them in such a way that they support resilience and value creation.
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