Proposed Changes to the 2026 S&P Global Corporate Sustainability Assessment
Enhanced disclosure requirements and new questions are on the horizon
17 March 2026
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Table of contents
- What is the S&P Global CSA?
- Request for comments on the 2026 CSA
- Proposed updates to disclosure requirements
- Proposed new and updated questions
- How Anthesis can help
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Note: The following information is derived from methodological updates published through S&P Global’s Corporate Sustainability Assessment “Request for Comment” surveys.
What is the S&P Global Corporate Sustainability Assessment?
The S&P Corporate Sustainability Assessment (CSA) is an ESG-focused questionnaire administered annually by S&P Global. The CSA is designed to evaluate the sustainability performance of companies worldwide, measuring their management of material ESG risks, opportunities, and impacts.
This year, thousands of companies will complete the CSA, both invited specifically by S&P Global S1 and those that voluntarily disclose, regardless of invitational status. Beginning in February, companies can access the CSA questionnaire, and companies are asked to select a 2-month participation window, spanning from April through January.
Find out more about the S&P CSA here
Request for comments on 2026 CSA methodology
S&P Global is continuously improving its CSA methodology to reflect the evolving market trends. A key part of this process is the “Request for Comment” feature, which invites any CSA-participating company to review and share feedback on draft question updates that are proposed to be included in the next assessment cycle. The complete 2026 CSA Methodology will be published on 26 March, 2026.
Please note that the list below only includes the most significant updates which may impact several industries.
2026 proposed updates to disclosure requirements
S&P has proposed a few enhanced disclosure requirements in 2026. This reflects a small subset of questions which have previously allowed for non-public evidence but now require or incentivise the use of public sources. Responding companies should consider opportunities to add reporting to the public domain to address these questions.
| Criterion/question name | Change in disclosure status | Industry applicability |
|---|---|---|
| Small forest owners | Private to partially public | FRP |
| Share of organic products | Private to partially public | FDR |
| Conflict Minerals due diligence process | Partially public to public | ARO, ATX, AUT, CMT, CTR, ELQ, IDD, IEQ, ITC, SEM, THQ, MTC, LIF |
| Tobacco alternatives & reduced-risk products | Partially public to public | TOB |
| Responsible artificial intelligence policy | Private to public | All industries |
Proposed new and updated questions
S&P is also proposing both new and updated questions in 2026. These include:
- New or updated?: New question
- Evidence requirements: Public
- Applicable to: All industries
S&P Global has proposed introducing a new question in the Climate Strategy criterion for the 2026 reporting cycle. Transition Plan aims to capture a company’s strategic approach to a climate transition plan in alignment with global frameworks and through activities such as emissions reduction initiatives across the value chain to achieve net-zero.
The new question assesses whether a company has a transition plan in alignment with the Paris Agreement. Sub-questions ask whether a company has a quantifiable and time-bound target for investment in a transition plan and what decarboniszation levers, stakeholder engagements, and social implication assessments have been implemented to both achieve the transition plan and contribute to a just transition.
- New or updated?: New question
- Evidence requirements: Public
- Applicable to: Select industries
All industries EXCEPT
- ARO Aerospace & Defense
- ATX Auto Components
- BTC Biotechnology
- COL Coal & Consumable Fuels
- DRG Pharmaceuticals
S&P Global has proposed introducing a new question in the Customer Relations criterion for the 2026 reporting cycle. Customer Relations Management aims to address customer satisfaction and retention. Successful customer relations management proves to increase business in addition to having cost-savings benefits.
The new question highlights the importance of well-managed, accessible, and engaging customer service programs. The question thoroughly assesses company mechanisms and programs to manage customer feedback, complaints, and customer service accessibility for disabled and elderly customers.
- New or updated?: Updated
- Evidence requirements: Additional credit if specific data points are public
- Applicable to: Select industries
All industries EXCEPT
- BNK Banks
- CSV Diversified Consumer Services
- FBN Diversified Financial Services and Capital Markets
- INS Insurance
- IMS Interactive Media, Services & Home Entertainment
- PRO Professional Services
- SOF Software
- TSV IT services
S&P Global has proposed introducing a significant update to question KPIs for Supplier Assessment and Development in the Supply Chain Management criterion for the 2026 reporting cycle. KPIs for Supplier Assessment and Development aims to determine coverage of supplier screening and the presence of supplier capacity building programs to effectively ensure supply chain risks are both identified and mitigated.
The updated question integrates existing data points from questions KPIs for Supplier Screening and KPIs for Supplier Assessment and Development., but the Supply Chain Management criterion now contains a single, integrated question on Key Performance Indicators (KPIs). A few KPIs related to supplier screening and targets for assessment and development have been removed.
- New or updated?: Updated
- Evidence requirements: Public
- Applicable to: Select industries
- ARO Aerospace & Defense
- ATX Auto Components
- AUT Automobiles
- CMT Communications Equipment
- CTR Containers & Packaging
- ELQ Electrical Components & Equipment
- IDD Industrial Conglomerates
- IEQ Machinery and Electrical Equipment
- ITC Electronic Equipment, Instruments & Components
- SEM Semiconductor & Semiconductor Equipment
- THQ Computers & Peripherals and Office Electronics
- MTC Health Care Equipment & Supplies
- LIF Life Sciences Tools & Services
S&P Global has proposed introducing an update to question Conflict Minerals Due Diligence Process in the Supply Chain Management criterion for the 2026 reporting cycle. Previous question Conflict Minerals has been separated into Conflict Minerals Due Diligence Process and Conflict Minerals Indicators (see below).
Conflict Minerals Due Diligence Process focuses on a company’s assessment of conflict minerals, identifying and mitigating risks across the supply chain by way of risk assessment, supply chain management systems, supplier requirements and traceability.
The question Conflict Minerals Due Diligence Process now aligns with global frameworks and regulations related to conflict minerals due diligence.
Evidence requirements: Additional Credit if the following data points are public for at least the reporting year:
- New or updated?: New
- Evidence requirements: Additional credit if specific data points are public
- Percentage of total revenues from products containing minerals from conflict-affected and high-risk areas; AND
- Percentage of total revenues from products containing minerals from conflict-affected and high-risk areas coming from suppliers that have been verified conflict-free
- Applicable to: Select industries
- ARO Aerospace & Defense
- ATX Auto Components
- AUT Automobiles
- CMT Communications Equipment
- CTR Containers & Packaging
- ELQ Electrical Components & Equipment
- IDD Industrial Conglomerates
- IEQ Machinery and Electrical Equipment
- ITC Electronic Equipment, Instruments & Components
- SEM Semiconductor & Semiconductor Equipment
- THQ Computers & Peripherals and Office Electronics
- MTC Health Care Equipment & Supplies
- LIF Life Sciences Tools & Services
S&P Global has proposed introducing a new question in the Supply Chain Management criterion for the 2026 reporting cycle. Previous question Conflict Minerals has been separated into Conflict Minerals Due Diligence Process (see above) and Conflict Minerals Indicators.
Conflict Minerals Indicators requires companies to determine the revenues associated with products containing minerals obtained from conflict-affected and high-risk regions. Companies are awarded additional points for public reporting of relevant data.
S&P Global has introduced the Sustainable Artificial Intelligence criterion, which previously resided in the “Future Questions” section, as a designated criterion in the 2026 CSA. This is likely due to the quickly evolving AI landscape, implementation of widespread use, and its direct impact on operational sustainability.
- New or updated?: Updated
- Evidence requirements: Public
- Applicable to: All industries
S&P Global has proposed introducing a substantial update to question Responsible Artificial Intelligence Policy in the Sustainable Artificial Intelligence criterion for the 2026 reporting cycle. The simplified layout asks companies to report if they have a “policy/commitment on responsible artificial intelligence” and whether it covers at least one listed “policy/commitment aspect” (e.g. AI policy covers data and cybersecurity, humans are involved in “critical” decisions, ensured transparency of AI outcome generation, not using AI that demonstrates exploitive/manipulative behavior, etc.). The question requires that the AI policy/commitment be in the public domain and endorsed by either the Board of Directors or executive management.
- New or updated?: Updated
- Evidence requirements: Public
- Applicable to: All industries
S&P Global has proposed introducing an update to the question Responsible Artificial Intelligence Program in the Sustainable Artificial Intelligence criterion for the 2026 reporting cycle. The “Artificial Intelligence and ESG Performance” question from the 2025 CSA “Future Questions” has been visually refined and renamed to, Responsible Artificial Intelligence Program.
The Responsible Artificial Intelligence Program asks companies to consider if they have programs on responsible artificial intelligence through a dropdown checklist rather than responding to Environmental, Social, and Governance themes. Companies are additionally asked if their AI management system is third-party verified.
- New or updated?: New question
- Evidence requirements: Additional Credit if the following data points are public for at least the reporting year:
- Investments in AI
- Revenue increases realised with AI
- Cost reductions realised with AI
- Return on AI Investment
- Applicable to: All industries
S&P Global has proposed introducing a new question in the Sustainable Artificial Intelligence criterion for the 2026 reporting cycle. The new Artificial Intelligence KPIs question aims to understand the associated revenues from utilising AI in their operations and increasing business-related efficiencies.
The new question asks companies whether they “track financial metrics related to the use/deployment of artificial intelligence” and requests that they report the revenue associated with “Investments in AI”, “Revenue increases realised with AI”, “Cost reductions realised with AI”, and the “Return on AI investment” over the last four fiscal years. This question incentivises companies to publicly disclose relevant metrics.
- New or updated?: Updated
- Evidence requirements: Additional Credit if the following data points are public for at least the reporting year:
- Amount (metric tonnes)
- The percentage of material used that is certified and the name of the third-party certification/standard.
- Percentage of recycled material
- Applicable to: Select industries
- AIR Airlines
- BVG Beverages
- CNO Casinos & Gaming
- COS Personal Products
- FDR Food & Staples Retailing
- FOA Food Products
- HOU Household Products
- REX Restaurants & Leisure Facilities
- RTS Retailing
- TEX Textiles, Apparel & Luxury Goods
- TOB Tobacco
- TRT Hotels, Resorts & Cruise Lines
S&P Global has proposed introducing a moderate update to question Packaging Materials in the Packaging criterion for the 2026 reporting cycle. This question remains focused on the breakdown of packaging materials by certified and recycled sources.
The Packaging Materials question has been moderately updated to distinguish between reporting the “share of material used that comes from recycled sources (%)” versus the “share of material used that is certified (%)”, rather than grouping the recycled and/or certified material percentages together. The question requires companies to report percentages of material that comes from recycled sources and certified materials for wood and paper fiber, metal and glass packaging. The newly updated question has also removed the column for, “Coverage (% of cost of goods sold)” from last year’s question. Companies are incentivised to report the material breakdown percentages in the public domain.
- New or updated?: Updated
- Evidence requirements: Public
- Applicable to: Select industries
- ARO Aerospace & Defence
- ATX Auto Components
- AUT Automobiles
- BLD Building Products
- BTC Biotechnology
- COS Personal Products
- DHP Household Durables
- DRG Pharmaceuticals
- ELQ Electrical Components & Equipment
- FDR Food & Staples Retailing
- FOA Food Products
- HOU Household Products
- IEQ Machinery & Electrical Equipment
- LEG Leisure Equipment & Products and Consumer Electronics
- LIF Life Science Tools & Services
- MTC Health Care Equipment & Suppliers
- RTS Retailing
- SEM Semiconductor & Semiconductor Equipment
S&P Global has proposed updating the question Product Quality Programs in the Product Quality and Recalls criterion for the 2026 reporting cycle. The updated question aims to assess whether companies have product quality programs. The question has been majorly updated with the implementation of five new data requirements, such as the implementation of technologies to bolster product quality, targets associated with product quality performance, requirements for suppliers to adhere to a company’s product quality standards, disclosure of product quality incidents, and subsequent corrective actions.
- New or updated?: New question
- Evidence requirements: Public
- Applicable to: Select industries
All industries except:
- BNK Banks
- BVG Beverages
- BTC Biotechnology
- DRG Pharmaceuticals
- FBN Diversified Financial Services and Capital Markets
- FOA Food Products
- HEA Health Care Providers & Services
- INS Insurance
- LIF Life Sciences Tools & Services
- MTC Health Care Equipment & Supplies
- TEX Textiles, Apparel & Luxury Goods
- TOB Tobacco
S&P Global has proposed introducing a new question in the Product Stewardship criterion for the 2026 reporting cycle. The new question, Sustainable Products Program, requires companies to report and assess their programs for sustainable products/services. Sustainable Products Program requires companies to determine if the program defines sustainable products by classification system (e.g. EU Taxonomy), if there is “a quantifiable time-bound target for increasing revenues associated from sustainable products/services”, if there have been any “investments (i.e. CAPEX or OPEX) made to increase their sustainable products portfolio” and whether there are sales incentives for the selling of sustainable products/services.
How Anthesis can help
Anthesis supports companies throughout the full Corporate Sustainability Assessment cycle, from managing your organisation’s response to the CSA questionnaire, to reviewing S&P’s analyst revisions and conducting detailed gap analyses to identify where points were lost, to advising on targeted direct inquiries that may enable score reassessment.
We help organisations pinpoint the key datapoints, disclosures, and keywords needed to strengthen annual ESG reporting and work with internal owners to develop or measure new KPIs. For deeper gaps, we guide alignment between strategic ESG planning – such as materiality assessments – and CSA criteria. Drawing on our extensive experience supporting CSA reporting and other disclosure frameworks, we provide third‑party expertise to help you understand, improve, and confidently communicate your performance.
Learn more about the CSA and how we can help here.
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