2025 saw a lot of regulatory movement in sustainability, with reporting requirements both tightening and loosening, standards converging and enforcement becoming more robust. Tunley Environmental’s 2025 Sustainability Report captures these changes in great detail. Sustainability in 2026 will demand deeper capability, better data and more honest integration across climate, nature and governance. This article explores the major sustainability predictions in 2026, drawing directly from the trends, regulatory developments and outlook presented in the 2025 Sustainability Report.
One of the strongest sustainability predictions in 2026 is the full operationalisation of sustainability regulations. Some regulatory frameworks introduced or refined through 2024 and 2025 will be firmly embedded into regular business processes. The 2025 Sustainability Report highlights a regulatory environment that is both tightening and streamlining. The European Union continues to refine the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards through the proposed Omnibus framework. While this aims to reduce duplication, it does not reduce expectations around data quality, comparability or accountability.
At the same time, the United Kingdom is moving from strategy to delivery. A revised Net Zero Strategy is expected to introduce clearer sector-level milestones, stronger emissions modelling and more transparent progress tracking. The expansion of the UK Emissions Trading Scheme to new sectors from 2026 further reinforces the financial consequences of carbon emissions. By 2026, sustainability predictions indicate that organisations are likely to face:
This shift reflects a broader expectation that sustainability data must inform real decisions; from investment planning to supply chain strategy. Organisations that still treat sustainability as a parallel reporting exercise risk falling behind both regulators and competitors.
Carbon management remains central to sustainability in 2026, but its role is changing. Sustainability predictions in 2026 show carbon moving from a reporting metric to a direct financial and operational risk. Several developments outlined in the 2025 Sustainability Report reinforce this transition. The expansion of emissions trading schemes is one of the most significant. From 2026, shipping operators calling at UK ports will be required to purchase allowances under the UK Emissions Trading Scheme. Energy-from-waste facilities will begin mandatory monitoring, with full compliance by 2028. Engineered removals such as direct air capture and bioenergy with carbon capture and storage are also being integrated into trading systems later in the decade. At the European level, the linking of UK and EU emissions trading schemes marks a major step toward harmonised carbon pricing. This reduces trade friction, but also exposes more organisations to consistent carbon costs across markets.
Alongside regulated markets, standards governing carbon neutrality claims have tightened. The transition from PAS 2060 to ISO 14068 in 2025 has raised expectations around measurement accuracy, reducing prioritisation and offset integrity. Offsets will no longer be treated as a shortcut but as a last step after meaningful reductions. By 2026, sustainability predictions suggest carbon management will require:
Carbon assessment will increasingly sit alongside financial modelling. Organisations that understand their exposure will be better equipped to manage cost, compliance and risk.
A defining feature of sustainability in 2026 will be the elevation of nature from a peripheral issue to a strategic business priority. The 2025 Sustainability Report makes it clear that biodiversity loss, water stress and ecosystem degradation are no longer abstract environmental concerns but material risks. The report highlights several signals driving this shift.
The release of sector-specific guidance from the Taskforce on Nature-related Financial Disclosures has provided practical frameworks for industries including food and drink, pharmaceuticals, metals, mining and oil and gas. At the same time, the launch of ISO 17298:2025, the first global standard for biodiversity impact assessment, marks a turning point in how organisations measure and manage their relationship with nature. These developments align with growing recognition that over half of global economic output depends on nature and ecosystem services. As a result, sustainability predictions in 2026 point toward the mainstreaming of nature-based solutions.
These include:
Nature-based solutions offer cost-effective pathways for climate adaptation, flood mitigation and long-term resilience.
While regulation and frameworks continue to evolve, the 2025 Sustainability Report highlights a critical internal challenge. Many organisations are not ready. The Corporate Sustainability Disconnect survey by Astutis reveals a persistent gap between leadership ambition and operational capability. Only a small proportion of leaders feel well prepared for upcoming sustainability requirements. At the same time, a significant share of employees report receiving no formal sustainability training at all. Sustainability predictions in 2026 suggest that success will increasingly depend on:
Without this foundation, even well-designed sustainability strategies struggle to deliver impact.
Artificial intelligence in sustainability is moving rapidly from experimentation to application. The 2025 Sustainability Report highlights AI as a central component of Europe’s climate strategy, with the potential to cut global emissions by up to 10% by 2030. By 2026, sustainability predictions indicate that AI will be widely used to:
However, the report also reinforces an important point. Technology does not remove the need for scientific judgement.
AI systems rely on underlying assumptions, datasets and boundaries. Poor-quality inputs lead to misleading outputs. This is particularly critical in carbon assessment and biodiversity accounting, where methodological choices significantly influence results. Additionally, concerns have been raised about the impact of data centres used to power AI systems on the environment. As sustainability in 2026 becomes more data-driven, organisations will need to balance technological efficiency with scientific rigour. Human expertise remains essential for interpretation, governance and accountability.
Supply chains sit at the intersection of carbon, biodiversity, water and human rights. Sustainability predictions in 2026 place them firmly at the centre of corporate sustainability strategy. The 2025 Sustainability Report highlights growing pressure on organisations to understand and manage Scope 3 emissions, biodiversity impacts and material risks across their value chains. Regulatory developments such as the Carbon Border Adjustment Mechanism (CBAM), even with exemptions for small importers, reinforce the need for better upstream data. By 2026, organisations will increasingly be expected to:
Organisations that proactively engage their supply chains will be better positioned to manage risk, meet regulatory expectations and build resilience.
One of the most important predictions for 2026 is the theme of convergence. Historically, climate, biodiversity and finance have operated in separate policy and reporting silos. The 2025 Sustainability Report shows these boundaries breaking down.
Examples include:
This convergence reflects a broader understanding that environmental impacts cannot be managed in isolation. By 2026, sustainability in 2026 will be defined by integrated strategies that address carbon, nature and risk together.
The Tunley Environmental 2025 Sustainability Report brings together a year of expert-led analysis, real-world project outcomes and forward-looking insight into the forces shaping sustainability in 2026 and beyond.
Download your copy of the report: Tunley's Sustainability Report 2025
The sustainability predictions in 2026 outlined above present both challenges and opportunities. Organisations that respond early and strategically will gain a competitive advantage.
Key priorities include:
The sustainability predictions in 2026 emerging from Tunley Environmental’s 2025 report are clear. Next year carbon management will carry financial weight. Nature-based solutions will underpin resilience. Artificial intelligence will enhance insight, but only when grounded in scientific expertise. Internal capability will determine success. Prepare for the year by booking a free consultation with our sustainability scientists here.