Upcoming ESG Standards and Frameworks in 2026: A Comprehensive Timeline

The year 2026 promises significant advancements in environmental, social, and governance (ESG) reporting and standards. Here's a timeline of key climate and nature standards, methodologies, and frameworks set to be released by prominent bodies:

Greenhouse Gas Protocol (GHG Protocol):
- GHG Protocol 2.0: Expected to be finalized and published in Q2 2026, this update will provide enhanced guidance on corporate boundary-setting, emissions accounting, and reporting.
International Organization for Standardization (ISO):
- ISO 14090: Anticipated for release in Q4 2026, this new standard will provide guidelines for organizations to assess and report their climate-related risks and opportunities.
Science Based Targets initiative (SBTi):
- SBTi 2.0: Expected in Q3 2026, this update will introduce revised target-setting methodologies and criteria to align with the latest climate science and Paris Agreement goals.
Other key bodies and initiatives:
- Task Force on Climate-related Financial Disclosures (TCFD): Anticipated updates to enhance the TCFD recommendations, focusing on better integration with other reporting frameworks and improved disclosure quality.
- European Financial Reporting Advisory Group (EFRAG): Expected to publish final sustainability reporting standards (SRS) in Q4 2026, aligning with the EU's Corporate Sustainability Reporting Directive (CSRD).

Staying informed about these upcoming standards and frameworks is crucial for enterprises to prepare for enhanced ESG reporting requirements and maintain a competitive edge in sustainable business practices.