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The turbulent world outlook which characterised 2025 shows every sign of persisting through 2026, creating continued uncertainty for clients managing increasingly pressing environmental, social and governance (ESG) risks.
New Zealand companies and directors are navigating an increasingly fragmented sustainability picture, with divergence amongst key trading partners on approaches to ESG regulation, while the 7 November general election will test the electorate’s response to the Government’s approach to ESG.
Key ESG policy issues for 2026 will be energy security, a narrowing of the climate related disclosures regime, the role of the emissions trading scheme and international commitments in our climate mitigation strategy, early moves toward a systemic approach to climate adaptation, and the recent announcement of the late introduction of modern slavery legislation.
Given this complex and changing picture, our latest publication looks ahead and distils the top trends for climate, sustainability and ESG that will matter most for New Zealand businesses and boards in 2026.
Climate, Sustainability & ESG: Top picks for 2026
