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ESG reporting requirements in 2026 — who must report what

Four regimes now define corporate climate disclosure. The one constant across all of them: verified Scope 1 and 2 emissions data — the same numbers your carbon bill is built on.

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The regimes, compared

RegimeWhoWhenEmissions scope
CSRD / ESRS (EU)large EU companies & listed SMEs; non-EU groups with major EU turnover (phased to 2029)FY2024+ phased; «Omnibus» 2025 proposals trim scope/timing — track final textdouble materiality; Scope 1, 2 and material Scope 3; assured
ISSB IFRS S1/S2adopted country-by-country (UK, Japan, Canada, Australia, Singapore…)first reports 2025–2027 by jurisdictioninvestor materiality; Scope 1–2 required, Scope 3 with relief
SEC climate rule (US)US-listed companiesadopted 2024, stayed by litigation — status fluid in 2026Scope 1–2 for large filers if material
UK SRS (ISSB-based)UK listed & large companiesendorsement track 2025–26ISSB-aligned

Primary sources: EFRAG (ESRS), ISSB, SEC.gov. Regulatory detail changes — verify against the current official text before relying on dates.

What every regime asks for (the common core)

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The link to the carbon bill

Disclosure and cost are converging on the same number: the tonnes you report under CSRD are the tonnes the EU ETS prices at €77.4 and CBAM prices at the border. Cutting them once improves all three lines. The efficiency measures with negative abatement cost (see the ranking) are simultaneously the cheapest compliance story you can write.

FAQ

Questions on this topic

What are the ESG reporting requirements in 2026?
Depending on jurisdiction: CSRD/ESRS in the EU (phased from FY2024, scope under «Omnibus» revision), ISSB IFRS S1/S2 where adopted (UK, Japan, Canada, Australia…), the litigated SEC climate rule in the US, and UK SRS. All require GHG-Protocol Scope 1–2 data; CSRD adds double materiality and assurance.
Does CSRD apply to non-EU companies?
Yes — non-EU groups with significant EU turnover enter the phase-in toward the end of the decade; exact thresholds and dates are being amended by the 2025 Omnibus package, so check the final adopted text.
Is Scope 3 mandatory?
CSRD: yes, where material. ISSB: required with transition reliefs. Practically, large reporters push the burden down their supply chain — suppliers see Scope 3 as customer data requests for THEIR Scope 1–2.
What's the difference between CSRD and ISSB?
CSRD uses double materiality (impact on the world AND on the company) with mandatory assurance inside EU law; ISSB targets investor decision-usefulness and is adopted voluntarily per jurisdiction. They share the GHG Protocol core.
How does ESG reporting relate to the carbon price?
Same tonnes, two consequences: reported under CSRD/ISSB, priced under ETS/CBAM. Verified emissions reductions improve the disclosure and cut the bill simultaneously.
Source: Inzonex Carbon Hub — inzonex.co.uk/carbon · prices dated as shown on each figure · schedule per Regulation (EU) 2023/956 · indicative analytics, not compliance advice.