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This year could be pivotal for sustainability action. ISEP’s policy and public affairs team look ahead to what sustainability professionals should focus on.

04/02/2026

 

Diplomatic efforts post-COP30 will aim to raise ambition in nationally determined contributions and advance dialogues on phasing out fossil fuels and preventing deforestation. Türkiye, the upcoming host for COP31, will need to deliver a summit that unlocks global action and delivery at scale, drawing on the achievements from COP30.

In February, the UK will host the 12th session of the Plenary of the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES), which will examine businesses’ impact and dependence on biodiversity, and the implementation of the Kunming-Montreal Global Biodiversity Framework. A favourable outcome at IPBES could set the scene nicely for October’s COP17 in Armenia.

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Biodiversity and natural capital

The UK will enter a key phase of implementing nature-positive measures to meet its commitment to protect 30% of land and sea for nature by 2030 (30x30). This includes the operational roll-out of the Nature Restoration Fund, refinement of biodiversity net gain (BNG) regulations and the publication of the Land Use Framework. The refreshed Environmental Improvement Plan (EIP) should support sector-specific actions, with an emphasis on measurable outcomes and accountability. A critical priority should be a transparent and evidence-based pathway towards 30x30, addressing previous gaps in delivery and reporting.

Corporate action should increasingly move to active contribution through biodiversity credits, natural capital markets, investment in habitat restoration, and reporting on nature impacts and dependencies through the Taskforce on Nature-related Financial Disclosures or the EU Corporate Sustainability Reporting Directive (CSRD). Companies in sectors such as agriculture, construction and finance will be encouraged to embed nature-positive principles into their operations, alongside requirements on infrastructure providers. 

By aligning sustainability strategies with the EIP and 30x30 objectives, businesses can drive innovation, unlock private finance and demonstrate leadership in reversing biodiversity loss. 


Adaptation

This year must see decisive action from governments and organisations on adaptation, which has long lagged behind mitigation – despite equal weight in the Paris Agreement – and is often more complex, local and context-specific. Governments now have two years to put into operation 59 adaptation indicators agreed at COP30.  Domestically, the UK Climate Change Committee will publish the fourth Climate Change Risk Assessment in 2026, setting out the risks, opportunities and actions needed to improve national resilience. 


Planning reforms and environmental recovery

The coming months will see major change across planning, from the introduction of Environmental Outcomes Reports (EORs) to the wider application of BNG, alongside reforms to nationally significant infrastructure and new, plan-led approaches such as the Planning and Infrastructure Act and delivery plans. Alignment is critical to avoid duplication, legal uncertainty and unintended weakening of environmental protections.

A more integrated system offers real opportunity. EORs can provide a clearer, outcomes-focused framework for decision-making, while BNG and local nature recovery strategies can help ensure that development actively contributes to ecological recovery rather than simply mitigating harm. This will only work if underpinned by clear guidance, adequate resourcing and robust post-consent monitoring.


Sustainable finance

When aligned with clear policy signals, robust standards and long-term thinking, finance can drive decarbonisation, restore nature and strengthen resilience at pace and scale. Government commitments on sustainable finance frameworks, disclosure, transition planning and nature-related risk must be delivered in full, not watered down. Consistency and credibility matter. Investors, institutions and professionals need certainty that the direction of travel is fixed. The focus is clear: to advocate for leadership and ambition on accelerating sustainable finance. 


Circularity

The UK government is set to publish its Circular Economy Growth Plan in early 2026, a cornerstone of its broader strategy to transition away from a linear ‘take-make-dispose’ model. This plan has promised to set goals, pathways and indicators for circularity across sectors such as textiles, the built environment, chemicals and agrifood, aiming to provide businesses with policy certainty and direction for investment. Mandatory food waste collections from March, and reforms to waste tracking and enforcement will aim to drive higher recycling rates and tackle waste crime. 

The European Commission is advancing a suite of major regulatory instruments that will define how circularity functions in the single market. The Ecodesign for Sustainable Products Regulation is expanding product sustainability and durability requirements, while the Circular Economy Act, due for adoption in 2026, aims to create a single market for secondary raw materials and boost recycled material quality. It also aims to strengthen demand within the EU, underpinning industrial competitiveness and the bloc’s 2030 circularity targets. Revisions to the Waste Framework Directive, including harmonised extended producer responsibility for textiles and binding food waste reduction targets, are already in force and set to shape compliance obligations for businesses.


Social sustainability

One of the most important frameworks for 2026 is the EU CSRD, which mandates large companies to disclose their environmental, social and governance (ESG) impacts transparently. Complementing this, the Corporate Sustainability Due Diligence Directive aims to integrate human rights and environmental due diligence across supply chains. While thresholds and timelines have been revised, the directive emphasises that businesses must identify and prevent harm related to their operations.

In the UK, the government is advancing UK Sustainability Reporting Standards, aligned with global frameworks such as the ISSB, for clear ESG disclosures that consider social metrics such as workforce wellbeing and diversity.


Political buy-in

Maintaining durable political buy-in will be about showing near-term value: lower bills through energy efficiency, improved resilience to flooding and heat, healthier communities through cleaner air and greener places, and stronger competitiveness through investment certainty.

Companies can invest and innovate at pace when direction is stable, but hesitation grows when signals are mixed or timelines shift. This is why clarity and delivery matter: aligning departmental priorities, publishing predictable implementation roadmaps, and ensuring that regulators have the tools and capacity to enforce consistently. Sustainability leaders also need to engage more confidently in the political conversation. That means tailoring messages for different audiences, using evidence-led case studies, and being explicit about trade-offs and solutions. The most effective voices will connect sustainability to outcomes that decision-makers care about: growth, energy security, resilient infrastructure, food security and reducing exposure to volatile global commodity prices.