Philippa Nuttall is joined by US reporter and acting deputy editor, Elizabeth Meager and UK reporter Florence Jones to discuss the evolving role of corporate responsibility and corporate reporting. Corporate reporting is still mainly focused on climate impacts and emissions. Under the EU Corporate Sustainability Reporting Directive, for example, companies must also report on nature and social indicators, and the EU Corporate Sustainability Due Diligence Directive, when it comes into force, should shine a greater spotlight on human rights abuses.

In the US, despite fear of retribution from the Trump administration, companies are being challenged to speak out more. With new issues around the use of AI and how companies should be responding as the US Immigration and Customs Enforcement and Border Patrol or ICE expands its role, pressure on businesses to take a stance is growing.

Additional reading:

ICE’s expansion leaves US companies with a choice they cannot dodge

As companies adopt AI, can investors trust corporate reporting?

00:00 Intro

1:10 Companies response to ICE

5:03 Reputational risk

6:44 Corporate reporting

8:20 Impact of AI

14:05 New ESG regulation

16:33 AI climate reporting

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2025 was a tough year for sustainability. With Trump's attacks on green energy, to uncertainty over regulation and subsidies, the direction of travel is becoming less predictable for governments and businesses alike.

In this episode, Sustainable Views editor Philippa Nuttall is joined by Elizabeth Meager and Florence Jones to explore how the sustainability landscape is evolving in 2026, with companies and countries adjusting strategies, managing risk and investing in solutions that continue to attract support, including regenerative agriculture and carbon credits. We also look at where momentum is still building globally, and what this means for sustainability and investors in the year ahead.

00:00 - Sustainability at the start of 2026

03:08 - The US sustainability transition

09:10 - Tax and carbon credits

17:30 - Future sustainability trends to watch

Required reading:

Despite fragmentation, the energy transition is advancing

Wind and solar generated more power than fossil fuels in 2025 in EU milestone

Microsoft looks to soil carbon credits as its emissions surge

Sustainable Views is an intelligence service by the Financial Times Group. To stay up-to-date, subscribe to our newsletter.

Hosted on Acast. See acast.com/privacy for more information.

Listen to the Sustainable Views team discuss the chaos of 2025 and what to expect from the coming year.

At the end of the year the full Sustainable Views editorial team gathered to talk about the biggest sustainability stories of 2025. From environmental rollbacks in the EU and US to climate attribution science in the courts, data centres’ energy use and tropical forests, the team runs through what they saw and what it means for businesses.

Philippa, Elizabeth, Florence, Erin and Aniket also look ahead to 2026, detailing what they will be keeping an eye out for, where further deregulation is likely, and what businesses need to know as they kick off a new year.

Sustainable Views is an intelligence service by the Financial Times Group. To stay up-to-date, subscribe to our newsletter.

Hosted on Acast. See acast.com/privacy for more information.