The year 2025 was marked by an unprecedented rise in global economic policy uncertainty and some regulatory headwinds for sustainable investment. The next year is set to be one of pragmatism, where the business case for sustainability will remain center stage.

The 2026 Actionable Insights report highlights this pragmatism, focusing on climate preparedness and the growing consideration of physical risk in decision-making. Artificial Intelligence (AI) will likely continue to dominate the global market stage, and questions around AI governance are likely to intensify. The report also examines regulatory developments around labor rights, with implications for companies managing complex supply chains. Finally, the report analyzes data about investment flows into sustainable funds.