ESG used to be a term that only seemed to matter to someone else. In 2026, it is a spreadsheet on your desk, a question from your bank, and a line in your biggest client’s contract. New EU rules, stricter investors, and more attentive customers mean that even small firms now meet ESG in their inbox, not just in policy papers. Regulatory update — March 2026 The Omnibus I Directive entered into force on 24 February 2026. The CSRD threshold has moved from 250 to 1,000 employees,