The New Rules of Sustainable Performance 2026
How leaders deliver for a business that performs and a world that flourishes
Sustainability in 2026 is a delivery problem. This report sets out what is changing, why it matters commercially, and the new rules leaders need to follow now to turn ambition into action.
The quick wins in sustainability have largely been had – what follows next is more structural and complex. This report looks at how to run decarbonisation, circularity and regeneration initiatives as one connected effort, using empowerment as the red thread to move the needle simultaneously across multiple business functions, procurement, capital and data.
What’s inside
- The four transitions and why they now need to run together
- Signals leaders cannot ignore in 2026, with concise evidence points
- Rules by transition with near‑term actions for delivery
- Empowerment as the operating system for scale and pace
- What to do next in the next 12 to 24 months
Why this matters now
Capital, regulation and operating risk are converging inside the business. Boards and investors are asking for delivery with credible data and clear value logic. Organisations that join up decarbonisation, circularity and regeneration, and empower people to act, will protect continuity, reduce volatility and compete on performance.
Who this is for
This is essential reading for CEOs, CFOs, COOs, CSOs, Chief People Officers, CMOs, General Counsel and senior sustainability leaders who need to organise for delivery and link sustainability to performance.